UNITECH HI-TECH PROJECTS PRIVATE LIMITED,NEW DELHI V. INCOME TAX OFFICER, NFAC

ITA 5577/DEL/2025

AI Insights

The case involves Unitech Hi-Tech Projects Pvt. Ltd. appealing against the order of the National Faceless Appeal Centre (NFAC), which was dated 11.7.2025 and pertained to the assessment year 2018-19. The primary contention of the assessee was that the Assessing Officer (AO) had acted beyond his jurisdiction and that the CIT(A) had dismissed their appeal on grounds of non-prosecution without considering the merits, thus violating the principles of natural justice. The Department Representative supported the decisions of the lower authorities. The Tribunal found that the CIT(A) had indeed dismissed the appeal on non-prosecution grounds without discussing the merits, which was deemed unsustainable. Consequently, the Tribunal remitted the matter back to the CIT(A) for a detailed examination and a reasoned decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839882 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 10-09-2025
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: AKUL AGARWAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANISH AGARWAL, HON’BLE ACCOUNTANT MEMBER ITA No. 5577/DEL/2025 A.Y. : 2018-19 UNITECH HI-TECH PROJECTS Vs. INCOME TAX OFFICER, PRIVATE LIMITED, NFAC, NEW DELHI C/O AKUL AGARWAL & ASSOCIATES, PLOT NO. D-2/20, SECTOR-10, DLF, FARIDABAD-121006 HARYANA [PAN: AAACU8530E) (Appellant) (Respondent) Assessee by : Sh. Akul Agarwal, CA Department by : Sh. Jitender Singh, CIT(DR) Date of Hearing 26.11.2025 Date of Pronouncement 23.02.2026 O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 11.7.2025 relevant to assessment year 2018-19. 2. At the outset, it is noted that it was the contention of the assessee in the grounds of appeal that AO has passed the order beyond jurisdiction. It was the further contention of the Ld. AR that Ld. CIT(A) has passed the order against the principles of natural justice, the same has been passed without affording reasonable and adequate opportunity of being hard by dismissed the appeal of the assessee on account of non- Printed from counselvise.com 2 prosecution and even not decided the matter on merits of the case. On the other hand, Ld. DR relied upon the orders of the authorities below. 3. We have heard the rival contentions and perused the records. Upon careful consideration, we find that Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal on account of non-prosecution, which is not sustainable in the eyes of law. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to pass a reasonable and speaking order on the issues in dispute, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings in order to canvass its case. 4 . In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 23.2.2026. Sd/- Sd/- (MANISH AGARWAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT SRBhatnaggar Date: 23-2-2026 Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT Assistant Registrar, ITAT, Delhi Benches Printed from counselvise.com "