SAPIENT CONSTRUCTIONS PRIVATE LIMITED,DELHI V. ASSESSING OFFICER, DELHI

ITA 3642/DEL/2025

AI Insights

The case involves Sapient Constructions Pvt. Ltd., the appellant, contesting an assessment order passed by the Assessing Officer under Sections 147/143(3) of the Income Tax Act, 1961, for the Assessment Year 2012-13. The initial appeal to the Commissioner of Income Tax (Appeals) was dismissed ex-parte, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that the CIT(A) had not addressed all grounds of appeal on their merits and had proceeded without hearing the Assessee, prompting the decision to remand the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842313 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Keywords: Opportunity of being heard

Judgement Text

"1 ITA No. 3642/Del/2025 Sapient Constructions Pvt. Ltd. Vs. A.O IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. 3642/Del/2025 ( A.Y 2012-13) Sapient Constructions Private Limited. 1, S. S. Tower, Malviya Nagar, Corner Market, Opp. Arya Samaj Mandir, New Delhi PAN: AAMCS6227L (APPLICANT) Vs Assessing Officer AR-3, Range Code-37, Ward 22(3), C. R. Building, Delhi (RESPONDENT) 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 07/06/2024for the Assessment Year 2012-13. 2. Brief facts of the case are that, an assessment order came to be passed on 24/12/2019 under Section 147/143(3)of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment order dated 24/12/2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 07/06/2024, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. Appellant by Sh. None Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 25.02.2026 Date of Pronouncement 26.02.2026 Printed from counselvise.com 2 ITA No. 3642/Del/2025 Sapient Constructions Pvt. Ltd. Vs. A.O 3. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record. 4. The Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard the Ld. Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 7. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the Open Court on this 26th Day of February, 2026 Sd/- Sd/- (AMITABH SHUKLA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Printed from counselvise.com 3 ITA No. 3642/Del/2025 Sapient Constructions Pvt. Ltd. Vs. A.O Dated: /02/2026 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "