NEW VISION DEVELOPERS PVT LTD,DELHI V. ACIT, CENTRAL CIRCLE-27, DELHI

ITA 3547/DEL/2025

AI Insights

The case involves New Vision Developers Pvt. Ltd., which appealed against the orders of the CIT(A) for the assessment years 2016-17 to 2020-21. The appeals were initially dismissed by the CIT(A) due to non-prosecution as the assessee failed to submit any evidence or arguments in support of their appeals, despite being given several opportunities. The assessee argued that they were compiling necessary details to support their grounds of appeal, which led to their request for adjournments. The Tribunal found that despite the assessee's failure to submit evidence, they should not be deprived of substantive justice and thus remanded the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792310 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2018-2019
• Appeal Filed On: 29-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMISHA S. GUPTA
• Assessee Lawyers: PANCHAM SETHI
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3545 to 3549/Del/2025 [Assessment Years : 2016-17 to 2020-21] New Vision Developers Pvt. Ltd., H.No. 471, Pkt.-A, JJ Colony, Phases II, Madanpur Khadar, Delhi- 110044 PAN: AADCN5376Q vs ACIT, Central Circle-27, 2nd Floor, E-2, ARA Centre, Jhandewalan Extension, New-Delhi- 110055 APPELLANT RESPONDENT Assessee By Sh. Pancham Sethi And Sh Saurabh Gupta, CA’s Revenue By Ms. Amisha S. Gupta, CIT DR Date of Hearing 02.12.2025 Date of Pronouncement 02.12.2025 ORDER PER MANISH AGARWAL, AM: All these appeals are filed by the assessee against the separate orders of Learned Commissioner of Income Tax (Appeals)-29, Delhi (‘ld. CIT(A) in short) passed u/s 250 of the Income Tax Act, 1961, all are dt. 19.03.2025for Assessment Year 20116-17 to 2020-21. 2. Since all the appeals have common issues which are interlinked with each other, therefore, they are taken together and decided by a common order. 3. At the outset, it is seen that all appeals filed by the assessee are dismissed by the Ld. CIT(A) for non-prosecution. Ld. AR submits that Ld. CIT(A) has issued notices of hearing, in response to which assessee sought adjournments as necessary details in support of the grounds taken were under compilation however, the CIT(A) has dismissed the appeal without providing sufficient opportunity to the assessee to represent its case. Ld. AR thus prayed that all the appeals may be sent back to the file of the AO for fresh adjudication. Printed from counselvise.com 2 IT No.3545 to 3549/Del/2025 New Vision Developers Pvt. Ltd. Vs. ACIT 4. Per contra, the Ld. CIT DR has objected to the request of the assessee. 5. Heard both the parties. From the perusal of the appellate orders, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to file any submission and sought adjournments only, thus the ld. CIT(A) was compelled to confirm the additions made by the AO. It is true that assessee has not filed any submission before ld. CIT(A) in support of the grounds of appeal taken but due to that reason alone, assessee should not be deprived of substantive justice. In view of these facts and circumstances of the case and in the interest of justice, we set aside all the orders of ld. CIT(A) and restore back them to the file of ld. CIT(A) to re- adjudicate the same in accordance with law after providing the opportunity of hearing to the assessee. The assessee is also directed to participate before the ld. CIT(A) and file all the necessary evidences in support of the grounds of appeal taken in all the appeals. With these directions, ground of appeal No.3 taken by the assessee in all appeals is partly allowed for statistical purposes. 6. Since, we have already remanded all the appeals of the assessee to the file of ld. CIT(A) by allowing the ground of appeal No. 3 taken by the assessee, thus the remaining grounds become academic and requires no adjudication. 7. In the result, all the appeals filed by the assessee stands partly allowed. Order pronounced in the open Court on 02.12.2025. Sd/- Sd/- /- (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 03.12.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Printed from counselvise.com 3 IT No.3545 to 3549/Del/2025 New Vision Developers Pvt. Ltd. Vs. ACIT ASSISTANT REGISTRAR ITAT, DELHI Printed from counselvise.com "