ESSEL HOUSING PROJECTS PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the Ld. CIT(A) decided the appeal without considering the written submissions of the assessee, and thus, it was an appropriate case to give the assessee an opportunity to contest on merits.
What were the facts?
The assessee preferred an appeal against the order of the Ld. Commissioner of Income-tax (Appeals). The assessee raised a ground that the Ld. CIT(A) passed the order without giving adequate opportunity of hearing.
What were the issues?
Whether the impugned order was passed without giving adequate opportunity of hearing to the assessee and without considering the assessee's written submissions.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1967/Del/2025 Assessment Year: 2019-20 M/s Essel Housing Projects Private Vs DCIT, Ltd., Central Circle-20, LGF-10, Vasant Square Mall, New Delhi Vasant Kunj, South West Delhi – 110 070. PAN: AAACE6693G (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate, Shri Aman Garg, CA & Ms Ishika Dua, CA Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 25.06.2025 Date of Pronouncement : 25.06.2025 ORDER PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 27.01.2025 of the Ld. Commissioner of Income-tax (Appeals)-27, New Delhi.
On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground No.2 that the ld.CIT(A) has passed the impugned order without giving adequate opportunity of hearing to the assessee.
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