MAHAVIR PRASAD GUPTA AND SONS ,DELHI V. DCIT , CENTRAL CIRCLE -16 , DELHI

ITA 6206/DEL/2025

AI Insights

The case involves Mahavir Prasad Gupta and Sons, the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals)-26, New Delhi, which arose from an assessment order under section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2023-24. The primary contention was the dismissal of the assessee's appeal by the CIT(A) without sufficient opportunity for the assessee to be heard, attributed to the assessee's non-compliance with statutory notices due to personal reasons. Both parties agreed to the proposal for remission back to the CIT(A) for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830017 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 01-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: PRANAV YADAV
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"16IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.6206/DEL/2025 [Assessment Year: 2023-24] Mahavir Prasad Gupta and Sons, E-165, Shastri Nagar, Delhi-110052 Vs DCIT, Central Circle-16, 2nd Floor, E-2, ARA Centre, Jahandewalan Extension, New Delhi-110055 PAN-AARFM5644D Assessee Revenue Assessee by Shri Pranav Yadav, Adv. Revenue by Shri Jitender Singh, CIT-DR Date of Hearing 05.01.2026 Date of Pronouncement 16.01.2026 ORDER PER AMITABH SHUKLA, AM, The captioned appeal has been preferred by the assessee against order dated 30.09.2025 of learned Commissioner of Income Tax (Appeals)-26, New Delhi, [hereinafter referred to as ‘ld. CIT(A)] arising out of assessment order dated 31.03.2025 passed u/s 143(3) of the Income Tax Act, 1961, pertaining to Assessment Year 2023-24. The word ‘Act’ herein this order would mean Income Tax Act, 1961. Printed from counselvise.com ITA No.6206/Del/2025 Page 2 of 3 2. At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed its appeal ex-parte without giving sufficient opportunity of being heard. It was accordingly requested that the matter may be considered for remission back to the ld. CIT(A) for re-adjudication after giving due opportunity to the assessee. The ld. Counsel submitted that the non-compliance was not intentional and that the assessee could not comply to the statutory notices on account of some compelling personal reasons. 3. The ld. DR did not resist the proposal of appellant assessee. 4. We have heard rival submission in the light of the materials available on record. Para-4 of the order of the ld. CIT(A) shows that between a short period of 20.06.2025 to 15.09.2025, statutory notices were issued, which remained non-complied. The ld. CIT(A) concluded the non-compliances as wilful defaults and proceeded to pass the ex-parte order. There is no denying the fact that law assist those who are vigilant however it is also a fact that no litigant benefits by non-prosecution of its matter. Be that as it may be, we are of the considered view that ends of justice would be met if the matter is remitted back to the file of the ld. CIT(A) for re-adjudication. Accordingly, we set-aside the order of the ld. CIT(A) and direct him to re-adjudicate the matter afresh after giving due opportunity of being heard to the assessee and in accordance with law. It shall be bounden upon the assessee to comply with the statutory notices Printed from counselvise.com ITA No.6206/Del/2025 Page 3 of 3 by the ld. CIT(A). All the grounds of appeal raised by the assessee are therefore allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16th January, 2026. Sd/- Sd/- [MAHAVIR SINGH] [AMITABH SHUKLA] VICE PRESIDENT ACCOUNTANT MEMBER Dated: 16.01.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "