PIONEER TOWN PLANNERS PRIVATE LIMITED,NEW DELHI V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(2), DELHI, NEW DELHI

ITA 2679/DEL/2023

AI Insights

The case involves Pioneer Town Planners Pvt. Ltd., the appellant, contesting an order from the National Faceless Appellate Centre (CIT(A)), which had dismissed their appeal ex-parte due to non-prosecution. The original dispute arose from an assessment order under section 143(3) of the Income Tax Act, 1961, for the assessment year 2010-11. The Tribunal heard the appeal on 24.11.2025 and decided to remand the case back to the CIT(A) for a decision on merits, after the assessee failed to respond to previous notices and opportunities to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789652 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-09-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: SANAT KAPOOR
• Keywords: Set aside
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2679/Del/2023 [Assessment Year: 2010-11] Pioneer Town Planners Pvt. Ltd., E-104, Greater Kailash Enclave, Part-1, New Delhi - 110048 Vs The ACIT, Circle 19(2) , Room No. 221, CR Building, IP Estate, New Delhi-110002. PAN-AAECP6502 Assessee Revenue Assessee by Shri Sanat Kapoor, Adv. Revenue by Ms. Jitender Singh, CIT DR Date of Hearing 24.11.2025 Date of Pronouncement 24.11.2025 ORDER PER MANISH AGARWAL, AM, This appeal is filed by the assessee against the order of the National Faceless Appellate Centre [CIT(A), in short], dated 28.07.2023 in Appeal No. CIT (A), Delhi- 7/10429/2017-18 arising out of the order passed u/s 143(3) of the Income Tax Act, 1961 ( ‘the Act’) for Assessment year 2010-11. 2. Before us, ld.AR of the assessee submits that appeal filed by the assessee was dismissed by ld. CIT(A) ex-parte for non-prosecution. It is submitted by ld. AR that assessee may be granted one more opportunity to represent its case before the ld. CIT(A) with documentary evidences in support of the grounds of appeal taken. 3. In reply, ld. CIT DR supported the order of the Assessing Officer and ld. CIT(A) however, stated that raised no objections if the appeal is remand to ld. CIT(A) for adjudication on merits. Printed from counselvise.com 2 ITA No.2679//Del/2023 Pioneer Town Planners Private Limited vs.ACIT 4. Heard both the parties and perused the material available on records. A perusal of the impugned order of ld. CIT(A) clearly shows that the ld. CIT(A) has provided many opportunities to the assessee and when the assessee had failed to respond, it was in this backdrop that the ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee ex-parte sustaining the additions made by the AO in the assessment orders. It is true that the assessee did not comply with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support its claim however, for this fact it was not deprived from the justice. 4.1 Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in the larger interest of justice, we set aside the appellate order and restore the same back again to the file of CIT(A) for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent its case or furnish any documentary evidences, the ld. CIT(A) is free to decide the appeal on merits. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 12.11. 2025. Sd/- Sd/- [SATBEER SINGH GODARA] [MANISH AGARWAL] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 25.11.2025. PK/Sr. Ps Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "