OPTERNA TECHNOLOGIES PVT LTD,NEW DELHI V. DCIT,CIRCLE-19(1), NEW DELHI

MA 422/DEL/2025

AI Insights

The case involves Opterna Technologies Private Limited appealing against the Deputy Commissioner of Income Tax (DCIT) regarding an assessment order that included a corporate tax addition of INR 2,83,00,276. The Tribunal initially overlooked Ground No. 3 in their final order, which led to the filing of the Miscellaneous Application (M.A No. 422/Del/2025). The Tribunal acknowledged the oversight and restored the appeal to address the unconsidered ground. The main contention in Ground No. 3 was the Assessee's claim that the A.O. erroneously enhanced the income by disallowing trade payables, despite the Assessee having produced relevant evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842180 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2021-2022
• Appeal Filed On: 10-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Opportunity of being heard

Judgement Text

"1 M.A No. 422/Del/2025&ITA No. 228/Del/2025 M/s Opterna Technoliges Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 422/Del/2025A.Y 2021-22 in ITA No.228/Del/2025) Opterna Technologies Private Limited E-20, 1st& 2ndfloor, HauzKhas, South West Delhi, India PAN: AABCO1540R (APPELLANT) vs DCIT/Assessment Unit of National Faceless Assessment Centre (‘NFAC’) Circle -19(1) New Delhi (RESPONDENT)) ITA No.228/Del/2025 (A.Y 2021-22) Opterna Technologies Private Limited E-20, 1st& 2ndfloor, HauzKhas, South West Delhi, India PAN: AABCO1540R (APPELLANT) vs DCIT/Assessment Unit of National Faceless Assessment Centre (‘NFAC’) Circle -19(1) New Delhi (RESPONDENT)) Applicant by Sh. Vijay Gupta, Adv, Ms.Pragya Kumar, Adv Respondent by Ms. Harpreet Kaur Hansra, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: M. A NO. 422/Del/2025 A.Y 2021-22 The above mentioned Miscellaneous Application is filed in respect of the order dated 24/09/2025 passed by the Tribunal in ITA No. 228/Del/2025 for Assessment Year 2021-22. 2. It is found that, in the Final Order of the Tribunal dated 24/09/2025 in ITA No. 228/Del/2025, the Ground No. 3 of the Date of Hearing 30/01/2026 Date of Pronouncement 25/02/2026 Printed from counselvise.com 2 M.A No. 422/Del/2025&ITA No. 228/Del/2025 M/s Opterna Technoliges Vs. DCIT Assessee, regarding Corporate Tax Addition has not been disposed off. The said error apparent from record has been brought to the notice of the Bench by us present M.A. 3. We have heard and perused the parties. As the Ground No. 3 in ITA No. 228/Del/2025 has not been disposed off while passing the final order, therefore, we recall the order dated 24/09/2025 and restore the Appeal to its original number for the limited purpose of deciding the Ground No. 3 in the main Appeal. Accordingly, M.A No. 422/Del/2025 is allowed and the Appeal is restored to its original number. 4. In the result, M.A No. 422/Del/2025 is allowed. ITA No.228/Del/2025 (A.Y 2021-22) Ground No. 3. Regarding Corporate Tax Addition/Disallowances: 5. It is the specific case of the Assessee and the contention of the Ld. Assessee's Representative that the A.O. erred in enhancing the income of the Assessee by INR 2,83,00,276/- holding that no documentary evidence submitted in support of it claim towards trade payable, though the Assessee has produced relevant evidences. 6. The Ld. Department's Representative relied on the assessment order and sought for dismissal of Ground No. 3. Printed from counselvise.com 3 M.A No. 422/Del/2025&ITA No. 228/Del/2025 M/s Opterna Technoliges Vs. DCIT 7. Heard both the parties and perused the material available on record. Considering the fact that the Assessee has claimed to have produced all the requisite evidences in support of its claim towards trade payable, which are alleged to have been not considered by the authorities below, we remand the issue involved in Ground No. 3 i.e. Corporate Tax Addition/disallowance to the file of the TPO/A.O. with a direction to consider all the documents produced by the Assessee and decide the issue afresh in accordance with law after providing opportunity of being heard to the Assessee. 8. In the result, appeal of the Assessee in ITA No.228/Del/2025 is allowed for statistical purpose. Order pronounced in the open court on 25 /02/2026. Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/02/2026 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com 4 M.A No. 422/Del/2025&ITA No. 228/Del/2025 M/s Opterna Technoliges Vs. DCIT Printed from counselvise.com "