PRRSAAR SAMPADA PVT. LTD,NEW DELHI V. ITO WARD - 20(1) , DELHI

ITA 5597/DEL/2025

AI Insights

The case involves PRRSAAR Sampada Pvt. Ltd., the appellant, contesting an order from the CIT(A) at the National Faceless Appeal Centre, which was decided ex-parte. The appellant argued that they were not given sufficient and reasonable opportunity to present their case, leading to the request for a remand to the CIT(A) for a decision on merits. The tribunal noted that although the CIT(A) had provided multiple opportunities to the assessee, no replies were filed, prompting an ex-parte decision. The tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785804 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2022-2023
• Appeal Filed On: 11-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SAURAV ROHTAGI; RAJAT MITTAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5597/Del/2025 (ASSESSMENT YEAR: 2022-23) PRRSAAR Sampada Pvt.Ltd. 17A/35, 2nd Floor, Shivaji Park, West Punjabi Bagh, New Delhi-110026 PAN:AAACK 1089 Q Vs. ITO Ward 20(1) Delhi. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals) (‘the CIT(A) in short), National Faceless Appeal Centre (NFAC), Delhi dated 29.08.2025 in Appeal No. NFAC/2021-22/10352749 arising out of the Assessment order passed u/s 143 (3) r.w.s. 144B of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2022-23. 2. Before us, Ld.AR submits that the appeal was decided by Ld.CIT(A) ex-parte without providing sufficient and reasonable opportunity to the assessee. He therefore, requested that the matter may be sent to the file of Ld.CIT(A) to decide the same on merits. Ld.AR further assured that necessary compliances would be made before Ld.CIT(A). Assessee by Shri Saurav Rohtagi, CA & Shri Rajat Mittal, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 31.10.2025 Date of pronouncement 31.10.2025 Printed from counselvise.com 2 ITA No.5597/Del/2025 3. On the other hand, the Ld. Sr. DR has not objected to the request of the assessee. 4. Heard both the parties and perused the material available on record. In the instant case, Ld.CIT(A) has provided five [05] opportunities to the assessee however, in none of the occasions, assessee filed any reply therefore, Ld.CIT(A) proceeded to decide the appeal ex-parte wherein the additions were upheld without making any discussions on the merits of the issues. 5. In view of these facts and in the interest of justice, we set aside the order of Ld.CIT(A) and remand the issue to the file of Ld.CIT(A) for fresh adjudication after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the proceedings and file all the relevant details in support of grounds taken. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 31.10.2025. Sd/- Sd/- Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 31.10.2025. *Amit Kumar, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "