MANGALAYA BUILDTECH PRIVATE LIMITED,NEW DELHI V. ITO,WARD-16(2), DELHI

ITA 2751/DEL/2024

AI Insights

The case involves Managalaya Buildtech Pvt Ltd, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, dated 16.04.2024, for the Assessment Year 2015-16. The primary grievance was the denial of a virtual hearing by the CIT(A), which the assessee argued was a violation of the principles of natural justice. The CIT(A) had upheld the additions made by the Assessing Officer without adequately considering the assessee's submissions and the remand report. The Tribunal found merit in the assessee's contention and remanded the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791029 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 29-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: ANANYA KAPOOR
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2751/DEL/2024 [A.Y. 2015-16] Managalaya Buildtech Pvt Ltd Vs. The I.T.O 12, Ring Road, Lajpat Nagar Ward – 16(2) New Delhi Delhi PAN – AAECM 7653 A (Applicant) (Respondent) Assessee By : Ms. Ananya Kapoor, Adv Department By : Ms. Ankush Kalra, Sr. DR Date of Hearing : 13.11.2025 Date of Pronouncement : 10.12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 16.04.2024 pertaining to A.Y. 2015-16. 2. The solitary substantive grievance in this appeal filed by the assessee is that the ld. CIT(A) has violated the principles of natural justice by passing Printed from counselvise.com ITA No. 2751/DEL/2024 [A.Y. 2015-16] Managalaya Buildtech Vs. ITO Page 2 of 4 an adverse order against the assessee when the assessee specifically requested for virtual hearing due to technicality of the assessee. 3. At the very outset, the ld. counsel for the assessee vehemently contended that the ld. CIT(A) has denied the assessee’s request for virtual hearing and failed to pass a speaking order. It is the say of the ld. counsel for the assessee that the ld. CIT(A) has upheld the additions made by the Assessing Officer without even considering and discussing the submissions filed by the assessee alongwith remand report issued by the Assessing Officer and rejoinder filed by the assessee alongwith relevant documents. 4. Per contra, the ld DR relied on the orders of lower authorities. 5. We have heard the rival submissions and have perused the relevant material on record. We find that the assessee had requested for a virtual hearing before the CIT(A) which was not provided nor given any reason for the rejection of such request. We are therefore, of the considered view that in the interest of justice and fair play, the appeal be set aside to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the issues in the appeal afresh after providing adequate opportunity of being heard to the assessee and adhering to the principle of natural justice. The assessee is directed to furnish all necessary documents/evidence as and when required by the ld. CIT(A). Printed from counselvise.com ITA No. 2751/DEL/2024 [A.Y. 2015-16] Managalaya Buildtech Vs. ITO Page 3 of 4 5. In the result, appeal of the assessee in ITA No. 2751/DEL/2024 is allowed for statistical purposes. The order is pronounced in the open court on 10.12.2025. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10th December, 2025. VL/ Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 2751/DEL/2024 [A.Y. 2015-16] Managalaya Buildtech Vs. ITO Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./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 case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent 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 the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "