DPL BUILDERS PRIVATE LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE 3, NEW DELHI

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ITA 1980/DEL/2023Status: DisposedITAT Delhi23 July 2025AY 2018-19Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT observed that the CIT(A) had dismissed the appeals ex-parte without a detailed adjudication of the grounds of appeal. To ensure substantial justice, the ITAT set aside the CIT(A)'s orders and remanded the matters back to the CIT(A) for fresh adjudication on merits, directing that the assessee be provided a proper opportunity of being heard.

What were the facts?

The assessee filed multiple appeals against orders of the Ld. Commissioner of Income Tax (Appeals) for various assessment years. The Ld. CIT(A) had dismissed these appeals ex-parte as the assessee's representative failed to appear despite opportunities.

What were the issues?

Whether the ex-parte dismissal of appeals by the Ld. CIT(A) without detailed adjudication of grounds was proper, and if the matters should be remanded for fresh consideration with an opportunity for the assessee to be heard.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 21/07/2025Pronounced: 23/07/2025

Heard together (6 matters)

ITA No. 1976/Del/2023
I.T.A. No. 1977/DEL/2023
I.T.A. No. 1978/DEL/2023
I.T.A. No. 1979/DEL/2023
I.T.A. No. 1980/DEL/2023
I.T.A. No. 1981/DEL/2023

Read from the judgment's own cause title. This page is filed under one of them.

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appealsare filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals)-23 (‘Ld. CIT(A)’ for short), New Delhi dated 29/04/2023 and 29/04/2023 for Assessment Year A.Y 2013-14 and 2014-15, order dated 01/05/2023 for Assessment Year 2016-17, 25/05/2023 forA.Y 2017-18, order01/05/2023 for Assessment Year A.Y 2018-19 and order dated 29/04/2023 for A.Y 2019-20, wherein the Ld. CIT(A) has dismissed the Appeals of the Assessee ex-parte.

2.

None appeared for the Assessee, even though the Vakalatnama has been filed on behalf the Assessee, the Assessee's Representative remained absent. Considering the issue involved in the present Appeals, we deem it fit to hear the Ld. Departmental Representative and decide the captioned appeals.

3.

The Ld. Departmental Representative vehemently submitted that even after providing sufficient opportunities, the Assessee remained absent before the Ld. CIT(A), therefore, the Ld. CIT(A) had no option but to dismiss the Appeal. Thus, relying on the orders of the Lower Authorities, Ld. Department's Representative sought for dismissal of the above Appeals.

4.

We have heard the Ld. Departmental Representative andperused the material. As could be seen from the order of the Ld. CIT(A), all the first appeals have been dismissed ex-parte vide order impugned.

However, the Ld. CIT(A) has also not adjudicated all the grounds of Appeal of the Assessee in detail. Considering the above facts and circumstances, we are of the consider opinion that if the matter is restored to the file of the Ld. CIT(A) for deciding the Appeals afresh, substantial justice would be render. Accordingly, we set aside the orders of the Ld. CIT(A) and remand the matters to the file of the Ld. CIT(A) with a direction to decide the Appeals afresh in accordance with law on its merits. Needless to say that the Assessee shall be provided with opportunity of being heard as required under the law.

5.

In the result, the Appeals of the Assessee in ITA Nos.

1976/Del/2023, 1977/Del/2023, 1978/Del/2023, 1979/Del/2023, 1980/Del/2023, 1981/Del/2023 are partly allowed for statistical purpose.

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