SUMITRA BUILDERS & DEVELOPERS (P) LTD.,NEW DELHI V. DCIT TDS CIRCLE-75(1), DELHI

ITA 4818/DEL/2025

AI Insights

The case involves M/s Sumitra Builders & Developers (P) Ltd., the appellant, contesting an order from the CIT(A) regarding charges under sections 201(1) and 201(1A) of the Income Tax Act for the Assessment Year 2013-14. The appellant argued that the CIT(A) disposed of the appeal without providing a proper opportunity to be heard and confirmed the sums charged amounting to Rs.43,46,100 and Rs.40,85,334 respectively. The Income Tax Appellate Tribunal found that the CIT(A) had indeed passed an ex-parte order without considering the submissions of the assessee, leading to a decision to remand the case back to the CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786587 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 06-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: S. KRISHNAN
• Keywords: Opportunity of being heard; Principle of natural justice; TDS

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No.4818/Del/2025 [Assessment Year: 2014-15] M/s Sumitra Builders & Developers (P) Ltd. DSC-260, DLF Saket Court, Saket, New Delhi-110017 Vs. DCIT(TDS), Circle-75(1), Delhi-110092 PAN :AAJCS4693K (Appellant ) (Respondent) Appellant by Shri S. Krishnan, Adv. Respondent by Shri Om Prakash Sr. DR Date of Hearing 19.11.2025 Date of Pronouncement 19.11.2025 ORDER PER KRINWANT SAHAY, AM: Appeal in this case has been filed against the order dated 28.02.2024 passed by the Ld. CIT(A)/Addl./JCIT(A)-5, Mumbai, for Assessment Year 2013-14 2. The assessee has raised following grounds of appeal:- “1. On the facts and in the circumstances of the case and in law, CIT(A) erred in disposing off the appeal without providing the Assessee proper / adequate opportunity of being heard. 2. On the facts and in the circumstances of the case and in law, CIT(A) erred in confirming sums charges u/s.201(1) and 201(1A) of the Act amounting to Rs.43,46,100/ - & Rs.40,85,334/ - respectively.” Printed from counselvise.com 2 ITA No.4818/Del/2025 3. At the very outset, the ld. Counsel for the assessee brought it to the notice of the Bench that the ld. CIT(A) has passed this order without bringing on record the submission of the assessee. Thus, it is an ex-parte order without considering the assessee’s side of arguments. 4. Per Contra, ld. DR relied upon the orders of the authorities below. 5. We have considered the findings given by the ld. CIT(A) in his order and we find that the ld. CIT(A) has passed ex-parte order without taking on record the submission of the assessee on the issue of addition made by the Assessing Officer. Keeping in view of natural justice, we find that the assessee should be given another opportunity to file his submissions to the ld. CIT(A) and the Ld. CIT(A) should pass order on merit after giving adequate opportunity to the assessee as required in the law. Accordingly, this appeal is remanded back to the file of the ld. CIT(A) 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19th November, 2025. Sd/- Sd/- [ANUBHAV SHARMA] [KRINWANT SAHAYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 19.11.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Printed from counselvise.com 3 ITA No.4818/Del/2025 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "