VIRENDER GUPTA,DELHI V. ACIT,CENTRAL CIRLCLE-16, DELHI

ITA 4224/DEL/2025

AI Insights

The case involves seven appeals by Sh. Virender Gupta against the orders of the Commissioner of Income Tax (Appeals)-26, New Delhi, concerning the assessment years 2012-13 to 2018-19. The appeals were filed due to disallowances and additions made under section 153A read with section 143(3) of the Income-tax Act, 1961. The CIT(A) had proceeded ex-parte against the assessee, leading to the affirming of the Assessing Officer's actions. The Tribunal found that there might have been communication gaps that led to the assessee not being adequately represented or heard, thus deciding to remand the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784673 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 02-07-2025
• Other Referred Cases: Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER KUMAR
• Assessee Lawyers: MOHIT BHARDWAJ
• Section: 143(3); 153A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.4224 to 4230/Del/2025 Assessment Years: 2012-13 to 2018-19 Sh. Virender Gupta, 6691, Khari Baoli, Delhi Vs. ACIT, Central Circle-16, New Delhi PAN: AAGPK0483M (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven appeals ITA Nos. 4224 to 4230/Del/2025 for assessment years 2012-13 to 2018-19, arise against the Commissioner of Income Tax (Appeals)-26 [in short, the “CIT(A)”], New Delhi’s orders, all dated 12.03.2025, passed in case nos. 26/10215/2019-20, 26/10225/2019-20, 10231/2019-20, 10237/2019-20, 10243/2019-20, 10249/2019-20 and 10256/2019-20, involving proceedings under section 153A r.w.s. Assessee by Sh. Mohit Bhardwaj, Adv. Department by Sh. Jitender Kumar, CIT(DR) Date of hearing 13.11.2025 Date of pronouncement 13.11.2025 Printed from counselvise.com ITA Nos.4224 to 4230/Del/2025 2 | P a g e 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case files perused. 2. Delay of 32 days in filing of the assessee’s instant appeals is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. 4. The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case. 5. We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out. Printed from counselvise.com ITA Nos.4224 to 4230/Del/2025 3 | P a g e 6. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant seven appeals back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 7. These assessee’s seven appeals ITA Nos.4224 to 4230/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 13th November, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13th November, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "