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

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ITA 1872/DEL/2025Status: DisposedITAT Delhi26 August 2025AY 2018-19Bench: MS. MADHUMITA ROY, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was not justified in dismissing the appeal solely based on Section 249(4)(b) when the assessee had filed its return and paid the due tax. The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee preferred an appeal against the order of NFAC, New Delhi, which had dismissed the assessee's appeal by invoking Section 249(4)(b) of the Income Tax Act. The assessee contended that the CIT(A) erred in dismissing the appeal when the return income was filed and due tax was paid.

What were the issues?

Whether the CIT(A) was justified in dismissing the assessee's appeal under Section 249(4)(b) of the Income Tax Act, despite the assessee having filed its return and paid the due tax.

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: MS. MADHUMITA ROY, & SHRI NAVEEN CHANDRA

For Appellant: Shri Neeraj Kumar Indori, CA, Shri Aslam, CA
For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 12.08.2025Pronounced: 26.08.2025

This appeal by the assessee is preferred against the order of NFAC, New Delhi dated 27.01.2025 for A.Y 2018-19.

Page 1 of 5 records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules.

3.

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.

Page 2 of 5 the matter may be set aside to the file of CIT(A) to decide the case afresh on merits.

6.

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

7.

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.

Page 3 of 5 is allowed for statistical purposes.

The order is pronounced in the open court on 26.08.2025.

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