ROSHAN REAL ESTATE PRIVATE LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

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ITA 899/DEL/2025Status: DisposedITAT Delhi07 August 2025AY 2021-22Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee's grounds regarding the denial of adjournment and lack of opportunity for hearing were sustained. Consequently, the CIT(A)'s order was set aside, and the appeals were restored to the CIT(A) for a fresh hearing.

What were the facts?

The assessee preferred appeals against the orders of the CIT(A) which dismissed the appeals without considering the assessee's request for adjournment and without providing an opportunity for hearing. The CIT(A) orders arose from assessment orders passed under Section 153C r.w.s. 143(3) and Section 143(3) of the Income Tax Act, 1961.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals without granting the assessee an opportunity for hearing or considering their request for adjournment.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Appellant: Shri Nishant Pratap Singh, CA
For Respondent: Ms Amisha S. Gupt, CIT-DR
Hearing: 07.08.2025Pronounced: 07.08.2025

ORDER PER ANUBHAV SHARMA, JM: These appeals are preferred by the assessee against the orders dated 20.12.2024 of the Commissioner of Income-tax (Appeals)-30, New Delhi (hereinafter referred to as the ld. First Appellate Authority or ‘the Ld. FAA’ for short) in Appeals No.30/10357/2017-18, No.30/10597/2018-19 and No.30/10122/2020-21 arising out of the appeals before it against the order dated 22.03.2023, 22.03.2023 and 21.12.2022, passed u/s 153C r.w.s. 143(3), 153C r.w.s. 143(3) and 143(3) of the Income Tax Act, 1961 (hereinafter

1.

ITAs No.897 to 899/Del/2025 referred as ‘the Act’) by the DCIT, Central Circle-30, Delhi (hereinafter referred to as the Ld. AO).

2.

On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised grounds no.1 to 4 that the assessee’s request for adjournment was not considered by the ld.CIT(A) and, without giving the assessee an opportunity of hearing, the appeals were dismissed.

3.

On going through the impugned order, it can be observed that there is not even a mention as to how and by which mode the assessee was informed of hearing of the appeal. On behalf of the assessee, the ld. DR submitted that the assessee has moved an adjournment application and sought adjournment. However, we find no reference of the same in the impugned order.

4.

In the light of the aforesaid, the grounds No.1 to 4 are sustained. The impugned order of the ld.CIT(A) is set aside and the issue on merits as well as on law are restored to the files of the ld.CIT(A) to serve a fresh notice of hearing on the assessee and to dispose of the appeal in accordance with the law. Order pronounced in the open court on 07.08.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07th August, 2025. dk 2

ITAs No.897 to 899/Del/2025

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