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

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ITA 1722/DEL/2023Status: DisposedITAT Delhi23 June 2025AY 2015-16Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the lower appellate authority had proceeded ex-parte against the assessee, potentially due to communication gaps. Therefore, to do justice, the appeals were restored to the CIT(A) for a fresh adjudication.

What were the facts?

Two appeals were filed against the CIT(A)'s orders, which were passed ex-parte. The appeals were directed against proceedings under Section 153A of the Income-tax Act.

What were the issues?

Whether the ex-parte assessment orders passed by the CIT(A) were valid, and if not, whether the appeals should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN

For Respondent: Ms. Pooja Swaroop, CIT(DR)
Hearing: 23.06.2025Pronounced: 23.06.2025

Date of hearing 23.06.2025 Date of pronouncement 23.06.2025 ORDER PER SATBEER SINGH GODARA, JM These twin appeals 1723/Del/2023 pertaining to different as many assessees, namely, “M/s. DPL Builders Pvt. Ltd.” and “M/s. DPL Developers Pvt. Ltd.” for assessment years 2015-16 and 2013-14 are directed against the Commissioner of Income Tax (Appeals)-23 [in short, the “CIT(A)”], New Delhi’s orders dated 01.05.2023 and 02.05.2023 passed in case nos. CIT(A), Delhi-23/10868/2014-15 and CIT(A), Delhi-23/10088/2012-13; respectively, involving proceedings under section 153A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Cases called twice. None appears at the assessees’ behest. They are accordingly proceeded ex-parte.

2.

It emerges at the outset during the course of hearing that the learned CIT(A)’s detailed discussion in lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

3.

We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between

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