M/S BHUPENDRA AUTOTECH INDUSTRIES (P) LTD.,DELHI V. DEPUTY COMMISSIONER OF INCOME TAX, HARYANA

ITA 5827/DEL/2025

AI Insights

The case involves M/s Bupendra Autotech Industries (P) Ltd., the appellant, against the DCIT, Central Circle-1, Gurgaon, the respondent. The appeal was directed against the order passed by the Ld. CIT(Appeals)-3, Gurgaon, which upheld the addition made by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 for the assessment year 2015-16. The assessee did not attend the hearings at both the CIT(A) and the tribunal levels, leading to an ex parte decision by the CIT(A). The tribunal, noting the absence of representation and the assessee's lack of interest, imposed costs but also remitted the case back to the CIT(A) for a fresh hearing to ensure justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830047 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 22-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"1 ITA No. 5827/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5827/DEL/2025 A.Y. 2015-16 M/s Bupendra Autotech Industries (P) Ltd. F-1098, Basement, Chitranjan Park, New Delhi- 110019. PAN: AACCB 8550 H Vs DCIT, Central Circle-1, Gurgaon. APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Manish Gupta, Sr. DR Date of hearing 14.01.2026 Date of pronouncement 14.01.2026 O R D E R PER Ms. MADHUMITA ROY, J.M: The captioned appeal, preferred by the assessee, is directed against the order passed by the Ld. CIT(Appeals)-3, Gurgaon, dated 26.08.2025 [Appeal No. 10014/CIT(A)-3/GGN/2017-18], arising out of the order dated 23.03.2017 passed by the DCIT, Central Circle-I, Gurgaon, under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for the assessment year 2015-16. 2. Inspite of 11 opportunities been granted to the assessee, no one attended on behalf of the assessee before the Ld. CIT(A) and therefore, the Ld. CIT(A) Printed from counselvise.com 2 ITA No. 5827/Del/2025 proceeded ex parte against the assessee and finalized the matter by upholding the addition made by the Assessing Officer and hence the instant appeal before us. 3. Even before us inspite of issuance of notice for hearing by the Registry the assessee is not being represented wherefrom it appears that the assessee is not interested in pursuing its appeal. The conduct of the assessee in not being vigilant before the authorities below and before us is not appreciated and thus having regard to this particular conduct of the assessee before the Ld. CIT(A) we impose costs of Rs. 5,000/- to be paid by the assessee to the Prime Minister Relief Fund within a period of 6 days from the date of passing of this order. 4. However, to meet the ends of justice we would like to give further opportunity of being heard to the assessee by the Ld. CIT(A). Thus the appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for consideration of the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to proceed with the matter only upon receipt of the challan of payment of costs to be deposited by the assessee as mentioned herein above, which is directed to be produced by the assessee before the Ld. CIT(A) at the very inception of the appeal proceedings and in the event the assessee does not cooperate with the Ld. Printed from counselvise.com 3 ITA No. 5827/Del/2025 First Appellate Authority, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 5. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 14.01.2026. Sd/- Sd/- (NAVEEN CHANDRA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.01.2026. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "