RADIUS CONSTRUCTION,GHAZIABAD V. ITO WARD 2(2)(2) GHAZIABAD, GHAZIABAD

ITA 3124/DEL/2025

AI Insights

The case involves Radius Construction appealing against the orders of the A.O. and the Commissioner of Income Tax (Appeals) [CIT(A)], which were both passed ex-parte. The appellant contested that the orders were made in violation of the principles of natural justice as the CIT(A) did not address all the grounds of appeal on their merits. The respondent, ITO, argued that the appellant was a chronic defaulter and had not appeared before the lower authorities, justifying the ex-parte orders. The Tribunal found merit in the appellant's argument regarding the lack of a fair hearing and thus restored the matter to the A.O. for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793684 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 12-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: JAHANVI KHANNA
• Keywords: Opportunity of being heard; Principle of natural justice; Search and seizure
• Section: 147

Judgement Text

"1 ITA No. 3124/del/2025 Radius Contructions Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3124/DEL/2025 (A.Y. 2018-19) Raidus construction B-50, LGF, south Extension-II, New Delhi PAN: AAUFR6295A Vs. ITO Ward 2(2)(2), Ghaziabad Appellant Respondent Assessee by Ms.Jahanvi Khanna, Adv Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 18/09/2025 Date of Pronouncement 26/09/2025 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 19/03/2025 for the Assessment Year 2018-19. 2. An assessment order came to be passed on 26/03/2023 u/s 147 r.w. Section 144of 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 on 19/03/2025 vide order impugned. As against the order of the Ld. CIT(A) dated 19/03/2025, the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 3124/del/2025 Radius Contructions Vs. ITO 3. The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 4. Per contra, 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 respective 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. 5. We have heard both the parties 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. 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 provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. Printed from counselvise.com 3 ITA No. 3124/del/2025 Radius Contructions Vs. ITO 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 26.09.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "