PENTAMED HOSPITAL,DELHI V. ACIT, CIRCLE- 61(1), DELHI

ITA 5881/DEL/2025

AI Insights

The case involves M/s Pentamed Hospital appealing against an ex parte order from the Commissioner of Income-tax (Appeals), which arose from an assessment order by the AO under Section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2017-18. The primary contention was an addition of Rs.33,33,000 to the assessee's income based on a statement from Shri Rajesh Gupta under Section 133 of the Act, suggesting unaccounted cash receipts. The assessee, represented by Shri Ankit Kumar, Advocate, argued that the addition was unjustified as the books of account were not rejected by the AO. The Tribunal, considering the circumstances of the assessee's non-appearance at previous hearings and the uncontroverted prayer for a further opportunity to present the case, decided to remit the matter back to the AO.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839228 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 22-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: ANKIT KUMAR
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.5881/Del/2025 Assessment Year : 2017-18 M/s Pentamed Hospital, 7, Local Shopping Centre, Derawal Nagar, Delhi – 110 009. PAN: AAAFP6842M Vs. ACIT, Circle-61(1), Delhi. (Appellant) (Respondent) Assessee by : Shri Ankit Kumar, Advocate Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 27.01.2026 Date of Pronouncement : 18.02.2026 ORDER PER MADHUMITA ROY: The instant appeal filed by the Assessee is directed against the order dated 19.08.2025 of the Ld. Commissioner of Income-tax (Appeals), Delhi-31 [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 28.12.2019 passed by the ACIT, Circle 61(1), New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 143(3) of the Act for Assessment Year 2017- 18. Printed from counselvise.com ITA No.5881/Del/2025 2 2. The assessee has come up in appeal against the order passed by the Ld. CIT(A) which is admittedly an ex parte one. The fact remains that on several occasions the notices were sought to be served upon the assessee to represent the case. The assessee most of the time neither attended nor sought for adjournment. Final show cause notice, therefore, was issued to the assessee on 24.07.2025 by the Ld. CIT(A) which was again unheeded to. Thus, having no other alternative, the Ld. CIT(A) proceeded with the appeal ex parte. Relevant to mention that even before the Ld. AO the assessee could not appear for some reason or the other. Today, before us, the Ld. Counsel Mr. Ankit Kumar appeared on behalf of the assessee and submitted that the addition was made simply on the basis of the statement made by one Shri Rajesh Gupta u/s 133 of the Act wherein he has stated that there is a possibility that some of the cash receipts might not have been accounted for in the regular books of account. Merely on the basis of such statement addition in the hands of the assessee to the tune of Rs.33,33,000/- was made which cannot be said to be justified. Further that books of account has not been rejected by the Ld. AO. Under these facts and circumstances of the matter, as the assessee was for some reason or the other was not able to appear before the authorities below, the Ld. counsel appearing for the assessee candidly prayed for further opportunity to the assessee to present its case before the authorities below effectively for the ends of justice. The prayer made by the Ld. AO has not been controverted by the Ld. DR with all his fairness. Printed from counselvise.com ITA No.5881/Del/2025 3 3. Thus, having regard to the entire aspect of the matter, the appeal is disposed of by remitting the issue to the file of the Ld. AO for consideration of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the record or any other evidence which the assessee may choose to file at the time of hearing of the matter. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 18.02.2026. Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18th February, 2026. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "