M/S A K LANDCON PVT. LTD.,DELHI V. DCIT, CENTRAL CIRCLE-28, DELHI

ITA 6480/DEL/2025

AI Insights

The case involves M/s AK Landcon Pvt. Ltd., the appellant, contesting an order from the ld. CIT(A)-25, New Delhi, which arose from an assessment order passed under section 153C of the Income Tax Act, 1961 by DCIT, CC-28, New Delhi for the assessment year 2020-21. The appellant failed to appear despite multiple notices, leading the ld. CIT(A) to proceed ex-parte. The appellant also raised issues regarding the lack of approval under section 153D of the Act and the admission of digital evidence without following the procedure laid down in Section 65B of the Indian Evidence Act, 1872. The tribunal found merit in remanding the case back to the ld. CIT(A) for a comprehensive re-evaluation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835798 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 13-10-2025
• Other Referred Cases: CIT Vs. B.N. Bhattacharjee (1977) 118 ITR 461 (SC)
• Laws Referred To: Income Tax Act, 1961, Indian Evidence Act, 1872
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Keywords: Set aside

Judgement Text

"P a g e | 1 ITA No. 6480/Del/2025 M/s AK Landcon Pvt. Ltd. (AY: 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 6480/Del/2025 (Assessment Year: 2020-21) M/s AK Landcon Pvt. Ltd. H. No. 471, Pkt A, JJ Colony, Phase-II, Madanpur Khadar, Delhi – 110044 Vs. DCIT, CC-28 2nd Floor, E-2, ARA Centre, Jhandewalan Extension, New Delhi – 110055 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHCA2581N Appellant .. Respondent Appellant by : None Respondent by : Sh. Jitender Singh, CIT, DR Date of Hearing 11.02.2026 Date of Pronouncement 11.02.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal preferred by the assessee against the order dated 14.08.2025 of Ld. CIT(A)-25, New Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN No : ITBA/APL/M/250/2025-26/1079622627(1) arising out of the assessment Printed from counselvise.com P a g e | 2 ITA No. 6480/Del/2025 M/s AK Landcon Pvt. Ltd. (AY: 2020-21) order dated 15.02.2024 u/s 153C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by DCIT, CC-28, New Delhi for AY: 2020- 21. 2. None has appeared for the assessee in spite of notices being issued for today. We have gone through the impugned orders and the ground as raised with the assistance of ld. DR and are of the considered view that no purpose will be served by any further notices as the impugned order passed by ld. First Appellate Authority indicates that due failure of assessee to appear in response to as many as 10 notices issued the ld. First Appellate Authority, relying decision of Hon’ble Supreme Court in CIT Vs. B.N. Bhattacharjee (1977) 118 ITR 461 (SC), ld.CIT(A) has proceeded ex-parte and though issue on merits have been touched but the same have not been considered as ld. First Appellate Authority has observed that during appellate proceedings, the appellant has also not complied and has been evasive and furnished no details and corroborative evidence in support of its contention contesting the additions made in the assessment orders. 3. Further, we find that that assessee has also raised an issue before us that assessment orders are without due approval u/s 153D of the Act and the Printed from counselvise.com P a g e | 3 ITA No. 6480/Del/2025 M/s AK Landcon Pvt. Ltd. (AY: 2020-21) impugned orders show that when notice was issued for hearing on 08.04.2025 adjournment was sought on the basis that copy of approval u/s 153D has to be obtained. It appears that no effective ground in this regard was raised before ld. CIT(A). At the same time we find that assessee has also raised ground before us about the admission of digital evidence without following procedure laid down in Section 65B of the Indian evidence Act, 1872. 4. In the light of the aforesaid discussion we are of the considered view that matter requires to be sent back to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee wherein assessee can raise relevant legal ground and file submission in support of the merits too. 5. The appeal is allowed for statistical purposes. The impugned order of ld. CIT(A) is set aside with consequences to follow as per the directions above. Order pronounced in the open court on 11.02.2026 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 11.02.2026 Printed from counselvise.com P a g e | 4 ITA No. 6480/Del/2025 M/s AK Landcon Pvt. Ltd. (AY: 2020-21) Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "