MDGUPTA DEVELOPERS PRIVATE LIMITED,GHAZIABAD V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), GHAZIABAD, GHAZIABAD

ITA 5821/DEL/2025

AI Insights

The case involves M.D. Gupta Developers Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), which was itself based on an earlier order from the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961, for the assessment year 2020-21. The appellant argued that their right to a fair hearing was violated when the CIT(A) disposed of their appeal ex parte. The Tribunal found merit in the appellant's argument and decided to remit the case back to the CIT(A) for a fresh hearing, ensuring adherence to the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828901 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 24 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: 21-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"1 ITA No. 5818/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. 5821/DEL/2025 Assessment Year: 2020-21 M.D. Gupta Developers Pvt. Ltd., H. No. 88, Akbarpur Bahampur, Budh vihar, Shiva Film City II, Dadri, Ghaziabad-201009. PAN: AAMCM 0481 E Vs DCIT, Circle-2(1)(1), Ghaziabad. APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv.; Ms. Ananya Kapoor, Adv.; Ms. Sakshi Rustagi, Adv. & Shri Shivam Yadav, Adv. Department represented by Shri Manish Gupta, Sr. DR Date of hearing 14.01.2026 Date of pronouncement 14.01.2026 O R D E R PER MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 16.07.2025 [DIN & Order No. ITBA/NFAC/S/250/2025-26/1078560879(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 26.09.2022 passed by the AO, National Faceless Assessment Centre, Printed from counselvise.com 2 ITA No. 5818/Del/2025 New Delhi in proceedings under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for assessment year 2020-21. 2. It emerges from the record that in proceedings before the Learned CIT(A) the assessee on 12.07.2025 made a request to fix the date of hearing to enable him to represent the case effectively, whereas the Learned CIT(A) without granting any further opportunity disposed of the appeal on 16.07.2025, that too ex parte. Hence, the instant Appeal before us. Under these facts and circumstances of the matter, the Learned Senior Counsel Mr. Kapoor submitted before the Bench that since the principle of natural Justice has evidently been violated by the Learned CIT(A), the assessee be given a further opportunity to represent its case afresh before the First Appellate Authority, and therefore, the matter be remitted to the file of the said Authority below. The Learned DR could not controvert such submission made by the Learned AR. 3. Having heard the Learned Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, in order to afford an opportunity to the assessee to represent his case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit the matter back to the file of the Learned First Appellate Authority for decision afresh with a direction to adjudicate the matter upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the Printed from counselvise.com 3 ITA No. 5818/Del/2025 assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matters and finalize the same strictly in accordance with law. We order accordingly. 3. 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 "