S.R. ASHOK & ASSOCIATES PRIVATE LIMITED,VASANT KUNJ, NEW DELHI V. DCIT/ACIT, CIRCLE-22(2), DELHI, DELHI

ITA 2998/DEL/2025

AI Insights

The case involves SR Ashok & Associates Pvt. Ltd., the appellant, contesting an ex parte order from the CIT(A)/NFAC, which was based on a prior order from the Assessing Officer under Sections 147 and 144 of the Income Tax Act, 1961, for the Assessment Year 2019-20. The appellant argued that despite seeking an adjournment to file written submissions, the CIT(A) proceeded to finalize the matter without considering their request. The tribunal found merit in the appellant's argument and decided to set aside the matter for a fresh assessment, ensuring the appellant has a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784347 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2019-2020
• Appeal Filed On: 03-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

"1 ITA No. 2998/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 2998/DEL/2025 Assessment Year: 2019-20 SR Ashok & Associates Pvt. Ltd., Plot No. 1, LSC Sector-C, Pocket 9, Vasant Kunj, New Delhi-110070. PAN: AAKCS 2069 Q Vs DCIT, Circle-22(2), Delhi. APPELLANT RESPONDENT Assessee represented by Shri Maneesh Upneja, Adv. & Shri Baldevraj, Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 11.11.2025 Date of pronouncement 11.11.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 15.04.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1075633136(1), passed by the Ld. CIT(A)/NFAC, Delhi, arising out of the order dated 22.03.2024, passed by the Assessment Unit, Income Tax Department, under Section 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2019-20. Printed from counselvise.com 2 ITA No. 2998/Del/2025 2. It appears from the records that the impugned order passed by the Learned CIT(A)/NFAC dated 15.04.2025 is an ex parte one arising out of order passed by the Learned Assessing Officer under Section 144 of the Act. It is relevant to mention that it has been noted by the Ld. CIT(A) that inspite of opportunities of being afforded to the assessee notice whereof delivered upon the assessee through registered e-mail, no response was received. On the other hand it is the case of the assessee that though the adjournment was sought for to file the written submissions before the Ld. CIT(A) the same was not considered and the matter was finalized ex parte. Under these circumstances of the matter Learned AR, therefore, prayed for setting aside the issue to the file of the Learned AO for fresh adjudication of the matter. 3. Heard the parties and perused the materials available on record. Considering the order passed by the Learned AO and further confirmed by the First Appellate Authority without considering the application filed by the assessee praying for time to file the written submissions, we find that the assessee be given further opportunity of being heard. Thus, in order to prevent the miscarriage of justice, the appeal is disposed of by setting aside the matter to the file of the Learned Assessing Officer for fresh adjudication of the issue involved in the matter upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at Printed from counselvise.com 3 ITA No. 2998/Del/2025 the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. Assessing Officer, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 4. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 11.11.2025. Sd/- Sd/- (M BALAGANESH) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.11.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "