RAMSONS AQUA LIMITED,HARYANA V. ASSESSING OFFICER, DELHI

ITA 1396/DEL/2025

AI Insights

The case involves Ramsons Aqua Limited, which appealed against the orders of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment years 2012-13 and 2017-18. The appeals were filed due to the assessee's non-appearance and failure to contest the initial assessments, which were made under sections 144/147 and 143(3) of the Income Tax Act, 1961. The Tribunal noted the absence of contest and submissions from the assessee in earlier proceedings, attributed to the ill health of the authorized signatory. The Tribunal decided to condone the delay in filing the appeals and restored the matter to the AO for a fresh assessment, allowing the assessee an opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791124 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 06-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: RAHUL AGRAWAL
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

"P a g e | 1 ITA Nos. 1395 & 1396/Del/2025 Ramsons Aqua Limited (AYs: 2012-13 & 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, JUDICIAL MEMBER ITA Nos. 1395 &1396/Del/2025 (Assessment Years:2012-13 & 2017-18) Ramsons Aqua Limited Village Minto, Palwal, Haryana – 121102 Vs. Assessing Officer CR Building, ITO, IP Estate, Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No:AAACR5341N Appellant .. Respondent Appellant by : Sh. Rahul Agrawal, Adv. Respondent by : Sh. Dayainder Singh Sidhu, CIT. DR Date of Hearing 03.12.2025 Date of Pronouncement 10.12.2025 O R D E R PER ANUBHAV SHARMA, JM: Both the appeals are preferred by the assessee against the common order dated 27.06.2024 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. Printed from counselvise.com P a g e | 2 ITA Nos. 1395 & 1396/Del/2025 Ramsons Aqua Limited (AYs: 2012-13 & 2017-18) ‘FAA’) in DIN & Order Nos. ITBA/NFAC/S/250/2024-25/1066151189(1)/ ITBA/NFAC/S/250/2024-25/1066150631(1) arising out of the different order dated 16.12.2019 & 17.12.2019 passed u/s 144/147 & 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward 21(1) New Delhi for AYs: 2012-13 & 2017-18. 2. At the time of hearing ld. AR pointed out about the delay in filing of appeal for which an application for condonation of delay along with an affidavit has been filed deposing that the authorized signatory of the assessee has suffered multiple ailments leading to the delay and relevant medical evidences have been filed. Thus, we consider it appropriate case to condone the delay. Appeals are admitted for hearing. 3. Further we find that the assessment orders are passed without contest and non appearance and before the Ld. CIT(A) also the assessee failed to appear and put across submissions on the grounds as raised. NFAC in its orders mention of the notices which were issued and there was no response for which the Ld. AR has explained that due to ill health of the authorized signatory the matter could not be contested before Ld. Tax Authorities below. Printed from counselvise.com P a g e | 3 ITA Nos. 1395 & 1396/Del/2025 Ramsons Aqua Limited (AYs: 2012-13 & 2017-18) 4. The additions are on account of cash deposit for which ld. AR has submitted that they have all the evidences and paper book in that regard was proposed to be filed here before the Tribunal. However, given the fact that assessee has failed to bring facts before ld. Tax Authorities below, ends of justice require to restore the issue on merits to the files of Ld. AO to give fresh opportunity of hearing to the assessee to pass order afresh. 5. Appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 10.12.2025 Sd/- (Naveen Chandra) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 10.12.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "