BABA CONSTRUCTION PRIVATE LIMITED,NEW DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 25, NEW DELHI

Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules.

The sum and substance of the grievance of the assessee is that ld. CIT(A) was not justified in dismissing the appeal of the assessee by invoking provisions of section 249(4)(b) of the Act. [4. At the very outset, the ld. counsel for the assessee submitted that the only issue is with regard to dismissing the appeal of assessee by Ld. CIT (A) by invoking the provisions of section 249(4)(b) of the Act, more particularly when the returned income has been filed by the assessee wherein due tax has duly been paid. The ld. CIT(A) passed the impugned order without appreciating the facts and circumstances of the case and without appreciating the fact that the assessee company has duly filed original as well as return in response to notice u/s 148 of the Act. Due tax has also been paid by the assessee. [A.Y. 2018-19] M/s Baba Construction Pvt. Ltd

In view of the above circumstances, it was prayed that the matter may be set aside to the file of CIT(A) to decide the case afresh on merits.

Per contra, the ld. DR raised no serious objections.

Having heard the rival submissions, we are of the considered view that when the assessee has filed return showing that due tax has been paid, the ld. CIT(A) was not justified in dismissing the appeal of the assessee company by applying provisions of section 249(4)(b) of the Act. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee after considering the documents/evidences furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the Assessing Officer. [A.Y. 2018-19] M/s Baba Construction Pvt. Ltd

In the result, the appeal of the assessee in ITA No. 1872/DEL/2025 is allowed for statistical purposes. The order is pronounced in the open court on 26.08.2025. [MADHUMITA ROY]