SHRI OM SAI INFRAPROMOTERS PRIVATE LIMITED,UTTARAKHAND V. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

ITA 113/DEL/2025

AI Insights

The case involves eight appeals by two companies, Shri Om Sai Infrapromoters Pvt. Ltd. and Shri Om Sai Infravision Pvt. Ltd., against the penalties levied by the Deputy Commissioner of Income Tax (DCIT), Central Circle-3, New Delhi, for the assessment years 2014-15, 2015-16, 2017-18, and 2018-19. The appeals were initially heard by the CIT(A), who proceeded ex-parte and affirmed the penalties without a detailed discussion or determination of points as required by law. The Tribunal noted the possibility of communication gaps due to the new system of faceless/hybrid hearings and decided to remand the cases back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315737 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH CHAND
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 110/Del./2025 : Asstt. Year : 2014-15 ITA No. 111/Del./2025 : Asstt. Year : 2015-16 ITA No. 112/Del./2025 : Asstt. Year : 2017-18 ITA No. 113/Del./2025 : Asstt. Year : 2018-19 Shri Om Sai Infrapromoters Pvt. Ltd., 299/298-A, Ajabpur Khurd, Near Railway Crossing, Dehradun-248001 Vs DCIT, Central Circle-3, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAOCS1686F ITA No. 114/Del./2025 : Asstt. Year : 2014-15 ITA No. 115/Del./2025 : Asstt. Year : 2015-16 ITA No. 116/Del./2025 : Asstt. Year : 2017-18 ITA No. 117/Del./2025 : Asstt. Year : 2018-19 Shri Om Sai Infravision Pvt. Ltd., Mill Road, Shamli Mandi, Shamli, S.O. Muzzafarnagar, Uttar Pradesh-247776 Vs DCIT, Central Circle-3, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AATCS0069H Assessee by: None Revenue by: Sh. Ramesh Chand, Sr. DR Date of Hearing: 13.05.2025 Date of Pronouncement: 13.05.2025 ORDER Per Bench: The instant batch of eight appeals involves twin assessees herein, namely, Shri Om Sai Infrapromoters Pvt. Ltd. and Shri Om Sai Infravision Pvt. Ltd. All other relevant details thereof stand tabulated as under: ITA Nos. 110 to 113/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. ITA Nos. 114 to 117/Del/2025 Shri Om Sai Infravision Pvt. Ltd. 2 Sl. No. A.Y. ITA Nos. Appellant Respondent Order passed against Proceeding s u/s 1. 2014-15 110/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070216020(1) Dated 08.11.2024 271(1)(c) 2. 2015-16 111/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070216357(1) Dated 08.11.2024 271(1)(c) 3. 2017-18 112/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070216111(1) Dated 08.11.2024 271AAC1 4. 2018-19 113/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070216527(1) Dated 08.11.2024 271AAC1 5. 2014-15 114/Del/2025 Shri Om Sai Infravision Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070215145(1) Dated 08.11.2024 271(1)(c) 6. 2015-16 115/Del/2025 Shri Om Sai Infravision Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070215401(1) Dated 08.11.2024 271(1)(c) 7. 2017-18 116/Del/2025 Shri Om Sai Infravision Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070215637(1) Dated 08.11.2024 271AAC1 8. 2018-19 117/Del/2025 Shri Om Sai Infravision Pvt. Ltd. DCIT CIT(A), Delhi-23, DIN & order No. ITBA/APL/S/250/ 2024-25 / 1070215737(1) Dated 08.11.2024 271AAC1 2. Cases called twice. None appears at the assessees behest. They are accordingly proceeded ex-parte. ITA Nos. 110 to 113/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. ITA Nos. 114 to 117/Del/2025 Shri Om Sai Infravision Pvt. Ltd. 3 3. It emerges at the outset during the course of hearing that the learned CIT(A)’s identical detailed discussion has proceeded ex-parte against the assessees thereby affirming the Assessing Officer’s action levying the corresponding penalty(ies) herein. Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the learned CIT(A) to first frame points of determination followed by a detailed discussion thereupon. 4. Mr. Chand vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessees had not filed any explanation or evidence supporting it’s case and therefore, their instant appeals deserve to be dismissed. 5. We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessees, possibility of some communication gaps between the taxpayer(s) and the arguing counsel involving the newly introduced system of faceless/hybrid hearings, could not be altogether ruled out. 6. Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessees all instant appeals back to the CIT(A) for his afresh appropriate ITA Nos. 110 to 113/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. ITA Nos. 114 to 117/Del/2025 Shri Om Sai Infravision Pvt. Ltd. 4 adjudication, within three effective opportunities subject to a rider that the taxpayers shall plead and prove the case at their own risk and responsibility, in consequential proceedings. Ordered accordingly. 7. These twin assessees instant four appeals each in ITA Nos. 110 to 117/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 13/05/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 13/05/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: Appellant 1. Respondent 2. CIT 3. CIT(Appeals) 4. DR: ITAT ASSISTANT REGISTRAR "