V Civilnet India Private Limited vs National E Assessment Centre | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Shri Om Prakash, Sr.DR

Hearing: 13.05.2025Pronounced: 13.05.2025

ORDER

PER MANISH AGARWAL, AM :

The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 06.09.2024 of Ld. Commissioner of Income Tax (A), National Faceless Appeal entre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.NFAC/2017-18/10046875 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 19.04.2021 passed u/s 143(3) r.w.s. 144B of the Act pertaining to assessment year 2018-19.

At the outset, it is seen that the Ld.CIT(A) has dismissed the appeal on account of non-prosecution. Though the grounds of appeal

taken, were discussed however, in the absence of the submissions made and explanation tendered, the Ld.CIT(A) has dismissed the grounds of appeal taken by the assessee and confirmed the addition made by the AO.

3. Before us, none appeared on behalf of the assessee. However, looking to the facts of the case and in the interest of justice, the matter is sent back to the file of Ld.CIT(A) to decide the issue afresh after providing one more opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld.CIT(A) and file necessary submissions Page | 1 in support of the grounds of appeal taken. It is hereby, clear that in case, the assessee has again fail to respond, the Ld.CIT(A) can proceed in accordance with law.

4. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 13.05.2025.

V CIVILNET INDIA PRIVATE LIMITED,DELHI vs. NATIONAL E ASSESSMENT CENTRE, DELHI

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