SAMTA DEVCON PRIVATE LIMITED,INDORE V. CIT APPEAL NEAC, DELHI

ITA 259/IND/2025

AI Insights

The case involves Samta Devcon Private Ltd., which filed two appeals against the orders of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi. These appeals were related to assessment orders for the Assessment Years 2013-14 and 2016-17, issued under sections 147, 144, and 144B of the Income-tax Act, 1961. The primary contention was the non-receipt of notices by the assessee, which were allegedly sent via email and physical post but were not acknowledged by the assessee. The Income Tax Appellate Tribunal (ITAT) found that the principles of natural justice were not adequately followed in the initial assessments and appeals, leading to the decision to remand the cases back to the AO for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834680 (ITAT-INDORE)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 10-03-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITTEDTHATTHEAOHASPASSEDASSESSMENT; FORREVENUESUBMITTEDTHATTHEASSESSEEHASREMAINEDNON; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIHARSHVIJAYWARGIYA
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

"Page 1 of 4 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.258 & 259/Ind/2025 Assessment Years: 2013-14 & 2016-17 Samta Devcon Private Ltd. 221 Starlit Tower, 29, Y.N. Road, Indore बनाम/ Vs. Assessment Unit of Income- tax Department (Assessee/Appellant) (Revenue/Respondent) PAN: AASCS9347R Assessee by Shri Harsh Vijaywargiya, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 06.02.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: The captioned two (2) appeals have been filed by assessee challenging two (2) separate orders of first-appeal, both dated 26.01.2025 and passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arise out of respective assessment-orders dated 08.05.2023 & 30.05.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144 &144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14 & 2016-17 respectively. Printed from counselvise.com Samta Devcon Pvt. Ltd. ITA No. 258 & 259/Ind/2025 - AY 2013-14 & 2016-17 Page 2 of 4 2. Learned Representatives of both sides are ad idem that the underlying facts and issues of both appeals are similar. Therefore, in the discussions to follow, the facts of AY 2013-14 are referred and the adjudication made therein shall apply mutatis mutandis to AY 2016-17. 3. Ld. AR for assessee submitted that the AO has passed assessment- order u/s 144 for non-prosecution by assessee but the notices were sent by AO through email to [e-mail] which did not reach to assessee. He further submitted that although the AO has mentioned “Further a physical letter has also been issued through India Speed Post on 10.04.2023, however assessee has not furnished any reply till date” in assessment-order but the AO has not mentioned the details/number of speed post so as to enable the assessee to track the status. Ld. AR, however, stressed in open court that the assessee did not receive any such speed post. Ld. AR thereafter submitted that the order of first-appeal is also ex-parte as the CIT(A) has served notices of hearing through e-mail only [Para No. 4 of CIT(A)’s order] and that too within a short period from 17.10.2024 to 20.12.2024 which could not be attended by assessee. Therefore, the non- representation before lower authorities occurred. Ld. AR, however, acknowledges that the assessee is ready and willing to make a proper representation before AO if an opportunity is given and hence prays that the present matter should be remanded to AO for an apt adjudication. 4. Ld. DR for revenue submitted that the assessee has remained non- complaint before both of the lower authorities. He pointed out that the Printed from counselvise.com Samta Devcon Pvt. Ltd. ITA No. 258 & 259/Ind/2025 - AY 2013-14 & 2016-17 Page 3 of 4 assessee has filed first-appeal to CIT(A) as well as the present appeal to ITAT in time. Therefore, in the situation, if the bench remits these matters to AO for a fresh adjudication, a suitable cost must be imposed upon assessee and also the assessee must be given stricter directions. 5. We have considered submissions of both sides and perused the orders of lower authorities. Having regard to the facts as narrated; the principle of natural justice and fair play and also bearing in mind that no prejudice would be caused to revenue if the present matters are restored at the level of AO, we remand these matters back to the file of AO for adjudication afresh, at the risk and responsibility of assessee and subject to payment of a cost of Rs. 10,000/- per case by assessee to Income-tax Department through a suitable challan. The assessee shall submit copy of duly paid challans to the AO during proceedings. The AO shall give necessary opportunity of hearing to assessee and pass appropriate orders uninfluenced by his earlier orders. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate orders in accordance with law. Ordered accordingly. Printed from counselvise.com Samta Devcon Pvt. Ltd. ITA No. 258 & 259/Ind/2025 - AY 2013-14 & 2016-17 Page 4 of 4 6. Resultantly, these appeals are allowed for statistical purpose, subject to payment of cost by assessee as mentioned above. Order pronounced in open court on 06.02.2026. Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 06/02/2026 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSenior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "