SHRI SAI OM INFRAVISION PRIVATE LIMITED,UTTAR PRADESH vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Bench: The instant batch of eight appeals involves twin assessees herein, namely, Shri Om Sai Infrapromoters Pvt. Ltd. and Shri Om Sai Infravision Pvt. Ltd. All other relevant details thereof stand tabulated as under:
ITA Nos. 110 to 113/Del/2025
Shri Om Sai Infrapromoters Pvt. Ltd.
ITA Nos. 114 to 117/Del/2025
Shri Om Sai Infravision Pvt. Ltd.
2
Sl.
No.
A.Y.
ITA Nos.
Appellant
Respondent
Order passed against
Proceeding s u/s 1. 2014-15
110/Del/2025
Shri
Om
Sai
Infrapromoters
Pvt. Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070216020(1)
Dated 08.11.2024
271(1)(c)
2. 2015-16
111/Del/2025
Shri
Om
Sai
Infrapromoters
Pvt. Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070216357(1)
Dated 08.11.2024
271(1)(c)
3. 2017-18
112/Del/2025
Shri
Om
Sai
Infrapromoters
Pvt. Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070216111(1)
Dated 08.11.2024
271AAC1
4. 2018-19
113/Del/2025
Shri
Om
Sai
Infrapromoters
Pvt. Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070216527(1)
Dated 08.11.2024
271AAC1
5. 2014-15
114/Del/2025
Shri
Om
Sai
Infravision
Pvt.
Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070215145(1)
Dated 08.11.2024
271(1)(c)
6. 2015-16
115/Del/2025
Shri
Om
Sai
Infravision
Pvt.
Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070215401(1)
Dated 08.11.2024
271(1)(c)
7. 2017-18
116/Del/2025
Shri
Om
Sai
Infravision
Pvt.
Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070215637(1)
Dated 08.11.2024
271AAC1
8. 2018-19
117/Del/2025
Shri
Om
Sai
Infravision
Pvt.
Ltd.
DCIT
CIT(A), Delhi-23,
DIN & order No.
ITBA/APL/S/250/
2024-25
/
1070215737(1)
Dated 08.11.2024
271AAC1
Cases called twice. None appears at the assessees behest. They are accordingly proceeded ex-parte.
ITA Nos. 110 to 113/Del/2025
Shri Om Sai Infrapromoters Pvt. Ltd.
ITA Nos. 114 to 117/Del/2025
Shri Om Sai Infravision Pvt. Ltd.
3
3. It emerges at the outset during the course of hearing that the learned CIT(A)’s identical detailed discussion has proceeded ex-parte against the assessees thereby affirming the Assessing
Officer’s action levying the corresponding penalty(ies) herein.
Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the learned
CIT(A) to first frame points of determination followed by a detailed discussion thereupon.
Mr. Chand vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessees had not filed any explanation or evidence supporting it’s case and therefore, their instant appeals deserve to be dismissed.
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 assessees, possibility of some communication gaps between the taxpayer(s) and the arguing counsel involving the newly introduced system of faceless/hybrid hearings, could not be altogether ruled out.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessees all instant appeals back to the CIT(A) for his afresh appropriate
ITA Nos. 110 to 113/Del/2025
Shri Om Sai Infrapromoters Pvt. Ltd.
ITA Nos. 114 to 117/Del/2025
Shri Om Sai Infravision Pvt. Ltd.
4
adjudication, within three effective opportunities subject to a rider that the taxpayers shall plead and prove the case at their own risk and responsibility, in consequential proceedings.
Ordered accordingly.
These twin assessees instant four appeals each in ITA Nos. 110 to 117/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 13/05/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 13/05/2025
*Subodh Kumar, Sr. PS*