TRIUMPH REALTY PRIVATE LIMITED,NEW DELHI V. ITO WARD 25(3), DELHI, DELHI

ITA 1644/DEL/2025

AI Insights

The case involves Triumph Realty Pvt. Ltd., the appellant, contesting an ex-parte assessment order passed by the Assessing Officer under sections 144 and 144B of the Income Tax Act, 1961, for the Assessment Year 2018-19. The initial appeal to the Commissioner of Income Tax (Appeals) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that both the A.O. and the CIT(A) had not adequately addressed the Assessee's grounds of appeal and had proceeded without the Assessee's participation, which violated the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833858 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 18-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: KAVITA JHA; HIMANSHU
• Keywords: Opportunity of being heard; Additional evidence; Principle of natural justice
• Section: 144

Judgement Text

" 1 ITA No. 1644/Del/2025 Triumph Realty Pvt.Ltd. vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 1644/DEL/2025 (A.Y. 2018-19) Triumph Realty Private Limited Plot No. 2, Vasant Kunj, Phase-II, Nelson Mandela Road, Delhi-110070 PAN: AACCT8092L V s National Faceless Assessment Centre, 2nd Floor, Jawaharlal Nehru Stadium New Delhi Appellant Respondent Assessee by Ms. Kavita Jha, Sr. Adv, Sh. Himanshu Aggarwal, Adv& Sh. Akash Shukla, Adv Revenue by Sh. Manish Gupta, Sr. DR Date of Hearing 02/02/2026 Date of Pronouncement 04/02/2026 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 20/01/2025for the Assessment Year 2018-19. 2. An assessment order came to be passed on29/09/2021 u/s 144 r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 20/01/2025 vide order impugned. As against the order of the Ld. CIT(A) dated 20/01/2025, Assessee preferred Printed from counselvise.com 2 ITA No. 1644/Del/2025 Triumph Realty Pvt.Ltd. vs. ITO the present Appeal. The Assessee has also filed Application for admission of Additional Evidence under Rule 29 of Income Tax (Appellate Tribunal) Rules 1963 and sought for Admission of Additional Evidence. Further the Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 3. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 4. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo Printed from counselvise.com 3 ITA No. 1644/Del/2025 Triumph Realty Pvt.Ltd. vs. ITO assessment with a liberty to the Assessee to produce all the documents in support of its claim. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. 5. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 04th February, 2026 Sd/- Sd/- (KRINWANT SAHAY) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 04 .02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "