MAAN PROPERTIES AND DEVELOPERS PRIVATE LIMITED,GAUTAM NAGAR ,NEW DELHI V. DCIT,CENTRAL CIRCLE-1,NOIDA, NOIDA

ITSSA 5773/DEL/2025

AI Insights

The case involves Mann Properties and Developers Pvt. Ltd., which filed five appeals against the orders of the Commissioner of Income Tax (Appeals)-3, Noida, pertaining to the assessment years 2013-14 to 2017-18. These appeals were against the assessment orders passed under Section 153A read with Section 143(3) of the Income Tax Act, 1961 by the Deputy Commissioner of Income Tax, Central Circle-1, Noida. The primary contention in the appeals was the ex parte nature of the CIT(A)'s orders, as the assessee failed to appear for the hearings despite multiple opportunities. The Tribunal, considering the lack of cooperation from the assessee and the ex parte nature of the previous orders, decided to remit the matter back to the CIT(A) for a comprehensive re-evaluation and a reasoned decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826821 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 19-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: MANOJ KUMAR
• Section: 143(3); 153A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER IT(SS)A Nos.5773 to 5777/Del/2025 [Assessment Years: 2013-14 to 2017-18] Mann Properties and Developers Pvt. Ltd., 216-B, Gautam Nagar, New Delhi-110049, Vs DCIT, Central Circle-1, 2nd Floor, ARTO Complex, Sector-33, Noida, U.P.- 201301, Noida PAN- AGDPM7606D Assessee Revenue Assessee by Shri Manoj Kumar, FCA Revenue by Shri Mahesh Kumar, CIT(DR) Date of Hearing 07.01.2026 Date of Pronouncement 07.01.2026 ORDER PER BENCH: These bunch of five appeals filed by the Assessee are against the same orders dated 21.07.2025 of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)], pertaining to Assessment Years 2013- 14, 2014-15, 2015-16, 2016-17 and 2017-18 respectively, arising out of same Assessment order dated 31.12.2018 under Section 153A r.w.s 143(3) of the Income- Printed from counselvise.com IT(SS)A- 5773 to 5777/Del/2025 Mann ProperƟes and Developers Pvt. Ltd. 2 tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle-1, Noida (hereinafter referred to as the ‘AO’). Since the issues involved in both the appeals of the same assessee are related, they are disposed of by this consolidated order, for the sake of convenience and brevity. 2. The Ld. Counsel appearing for the assessee sought for an adjournment for filing the Paper Book, which are to be compiled. On the other hand, the Ld. CIT(DR) has drawn our attention to this particular fact that the order passed by the Ld. CIT(A) is admittedly an ex parte order. In fact, page 2 of the said order mentions about different dates that were fixed for hearing only to provide opportunities to the assessee to represent its case before the said authority. However, for some reason or the other, the assessee could not appear and argue the matter before the Ld. CIT(A). 3. Under these facts and circumstances of this matter, the Ld. CIT(DR) vehemently opposed the submissions of the Ld. AR and submitted that since the impugned order is an ex parte one and no cooperation was made before the Ld. CIT(A), the order requires to be remitted back to the said authority for fresh hearing on the issues involved therein. 4. Having heard the Ld. Counsels appearing for the parties and considering the order passed by the Ld. CIT(A) dated 21.07.2025 and the dates mentioned therein, despite notices sent to the assessee, none appeared, no co-operation has been made Printed from counselvise.com IT(SS)A- 5773 to 5777/Del/2025 Mann ProperƟes and Developers Pvt. Ltd. 3 by the assessee before the said authority, we dispose these appeals by remitting the issues to the file of the Ld. CIT(A) for proper adjudication of the same. The Ld. CIT(A) is directed to pass a reasoned order as per the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. 5. We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to pass a reasoned order strictly in accordance with law. Accordingly, these appeals are allowed for statistical purposes. 6. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 07th January, 2026 Sd/- Sd/- [BRAJESH KUMAR SINGH] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated- 07.01.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com IT(SS)A- 5773 to 5777/Del/2025 Mann ProperƟes and Developers Pvt. Ltd. 4 1. Date of dictation of Tribunal order 07.01.26 2. Date on which typed draft order is placed before the dictating Member 07.01.26 3 Date on which typed draft order is placed before the other Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to dispatch section for dispatch the Tribunal Order 15. Date of dispatch of order 16. Date on which file goes to Record Room after dispatch the order Printed from counselvise.com "