PMG INTEGRATED COMMUNICATIONS PVT LTD,DELHI V. ACIT,CIRCLE-21(2), DELHI

ITA 6079/DEL/2024

AI Insights

The case involves PMG Integrated Communications Pvt. Ltd., the appellant, contesting an ex-parte assessment order under section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2017-18. The appeal was initially dismissed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC) due to non-participation of the Assessee, attributed to notices being directed to a junk folder. The Tribunal, considering the principles laid down by the Supreme Court regarding the liberal approach to condoning delays in filing appeals, condoned the delay of 330 days and decided to restore the matter to the A.O. for a fresh assessment, ensuring that the Assessee is given a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712008 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Other Referred Cases: Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KUMAR YADAV
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

" 1 ITA No. 6079/Del/2024 PMG Integrated Communications Pvt.Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “A” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 6079/DEL/2024 (A.Y 2017-18) PMG Integrated Communications Pvt. Ltd. 576, First Floor, Main Road, Chirag Delhi Above -9 to 9 Super Market, Delhi 110017 PAN: AAECP3851B Vs ACIT Circle-21(2) Delhi Appellant Respondent Assessee by None Revenue by Sh. Sanjeev Kumar Yadav, CIT, DR Date of Hearing 17/07/2025 Date of Pronouncement 23/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 22/11/2023for the Assessment Year 2017-18. 2. None appeared for the Assessee. Considering the issue involved in the present Appeal, we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record. 3. There is a delay of 330 days in filing the present Appeal. The Assessee filed an affidavit contending that the notices issued by the Printed from counselvise.com 2 ITA No. 6079/Del/2024 PMG Integrated Communications Pvt.Ltd. Department have not been served on the Assessee as the same has been reached to the junk folder, therefore, the notice could not be read on time, which resulted in passing of the ex-parte order by the Ld. CIT(A). Thus, sought for condoning the delay in filing the present Appeal. 4. Per contra, the Ld. Department's Representative submitted that, there is no sufficient cause to condone the inordinate delay in filing the present Appeal, thus sought for dismissal of the present Appeal on delay in latches. 5. We have heard the Department's Representative and perused the material available on record on the issue of delay in filing the present Appeal. It is the case of the Assessee that notice sent by the Ld. CIT(A) has not been received in primary inbox of the Assessee and automatically filtered into junk folder, therefore, the Appeal could not be filed on time by the Assessee. 6. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause Printed from counselvise.com 3 ITA No. 6079/Del/2024 PMG Integrated Communications Pvt.Ltd. of substantial justice. Considering the above facts and circumstances, we condone the delay of 330 days in filing the present Appeal. 7. Brief facts of the case are that, an ex-parte assessment order came to be passed u/s 143(3) of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed vide order impugned. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 8. The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 9. We have heard the Department's Representative and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings and even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall Printed from counselvise.com 4 ITA No. 6079/Del/2024 PMG Integrated Communications Pvt.Ltd. provide opportunity of being heard to the Assessee before passing the assessment orderin accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. 10. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 23rd July, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 23.07.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "