S.L. CONTRACTORS PVT. LTD.,DELHI V. ITO WARD-24(1), DELHI

ITA 4826/DEL/2025

AI Insights

The case involves S.L. Contractors Pvt. Ltd., which appealed against the order of the National Faceless Appeal Centre (NFAC) that had dismissed their earlier appeal. The original dispute arose from the Income Tax Officer (ITO), Ward-24(1), Delhi, who treated the contractual receipts of Rs.4,67,89,873 as undisclosed income under Section 69A of the Income Tax Act, 1961, due to the non-filing of the income tax return for the assessment year 2018-19. The assessee failed to appear at various stages of the proceedings, attributed to the health issues of their accountant. The Tribunal, considering the circumstances and the substantial amount involved, decided to restore the matter to the AO for a detailed examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787630 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 06-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: K. SAMPATH; VIRTUAL
• Keywords: TDS
• Section: 147; 144

Judgement Text

"P a g e | 1 ITA No.4826/Del/2025 S.L. Contractors Pvt. Ltd. (AY: 2018-19) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 4826/Del/2025 (Assessment Year: 2018-19) S.L. Contractors Pvt. Ltd. BG-55, Air Force Station Tughlakabad, Khanpur, Delhi – 110062 Vs. Income Tax Officer Ward-24(1) C.R. Building New Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAUCS3830P Appellant .. Respondent Appellant by : Sh. K. Sampath, Adv. (Virtual) Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 19.11.2025 Date of Pronouncement 21.11.2025 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 23.06.2025 of the National Faceless Appeal Centre (NFAC) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1077505137(1) arising out of Printed from counselvise.com P a g e | 2 ITA No.4826/Del/2025 S.L. Contractors Pvt. Ltd. (AY: 2018-19) the appeal before it against the order dated 26.03.2023 passed u/s 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-24(1) Delhi (hereinafter referred to as the Ld. AO) for AY: 2018-19. 2. On hearing both the sides it comes up that allegedly assessee had not filed income tax return for the year under consideration though having received Rs.4,67,89,873/- from various parties in the form of contractual receipts and for which TDS was also deducted. However, assessee failed to appear before the AO and accordingly, the contractual receipts were considered to the undisclosed income and addition under Section 69A of the Act, was made and as the assessee preferred appeal before the Ld. CIT(A) by the impugned order and the NFAC dismissed the appeal but again assessee had failed to appear. 3. Ld. Counsel appearing for the assessee has submitted that assessee’s accountant who was responsible for making necessary statutory compliance had suffered heart attack and also did not inform the assessee, therefore, the cases could not be represented at appropriate stages. It was submitted that entire sales as well as purchases/expenses are genuine which can be substantiated by evidences and in fact the sales were made to establish Japanese companies. 4. Thus, the given facts and circumstances the ends of justice require restoring the issue on merits for consideration of the AO. Printed from counselvise.com P a g e | 3 ITA No.4826/Del/2025 S.L. Contractors Pvt. Ltd. (AY: 2018-19) 5. The appeal of the assessee is allowed for statistical purposes and issue on merits are restored to the files of the Ld. AO to give fresh opportunity of hearing to the assessee and pass order afresh. 6. The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 21.11.2025 Sd/- (Krinwant Sahay) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 21.11.2025 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 "