VENKATESHWAR PLANTATION PRIVATE LIMITED,DELHI V. ACIT, CIRCLE-25(1), DELHI, DELHI

ITA 1687/DEL/2025

AI Insights

The case involves Venkateshwar Plantation Private Limited, which filed appeals against the orders of the CIT(Appeals)-NFAC, Delhi, for the assessment years 2015-16, 2016-17, and 2017-18. The appeals were initially dismissed by the CIT(Appeals) for non-prosecution as the assessee did not respond to the notices. The tribunal found that the CIT(Appeals) had not considered the merits of the case and thus decided to remand the case back for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772717 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: TARUN CHANANA; GAURAV JAIL

Judgement Text

"ITA Nos.1686, 1687 & 1688/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1686, 1687 & 1688/Del/2025 िनधा रणवष /Assessment Years: 2015-16, 2016-17 & 2017-18 VENKATESHWAR PLANTATION PRIVATE LIMITED, 189-A-3, S/F, Arjun Nagar, Nauroji Nagar, Delhi. PAN No.AACCV3751C बनाम Vs. ACIT, Circle 25(1), C.R. Building, Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Tarun Chanana, Adv. & Shri Gaurav Jail, Adv. Revenue by Shri Manish Gupta, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 25.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 29.08.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. These three appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals)-NFAC, Delhi dated 02.01.2025 for the assessment years 2015-16, 2016-17 & 2017-18 in sustaining various Printed from counselvise.com ITA Nos.1686, 1687 & 1688/Del/2025 2 additions/disallowances made by the Assessing Officer while completing the assessments for these assessment years. 2. Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(Appeals) passed order ex parte dismissing the appeal of the assessee without going into the merits of the additions/disallowances made in the assessment order. Ld. Counsel submitted that the appeals were dismissed by the Ld. CIT(A) primarily for the reason that the assessee did not respond to the notices issued by the Ld. CIT(A). 3. Heard rival submissions, perused the orders of the Ld. CIT(A). It is noticed that the Ld. CIT(Appeals) dismissed the appeals of the assessee for non-prosecution and without going into the merits of the additions/disallowances made by the Assessing Officer. 4. Considering the rival submissions and the observations of the Ld. CIT(Appeals), we are of the view that these appeals should be restored to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. In the event of the assessee not responding to the notices of the Ld. CIT(Appeals), the Ld.CIT(A) shall proceed to dispose of the appeals on the merits of the Printed from counselvise.com ITA Nos.1686, 1687 & 1688/Del/2025 3 additions/disallowances made by the Assessing Officer in the assessment order by giving his own findings. 5. In the result, these appeals are allowed for statistical purpose. Order pronounced in the open court on 29.08.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.08.2025 *Kavita Arora, 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 "