What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal ex parte without providing a fair opportunity for hearing. Therefore, the impugned order was set aside.

The assessee's appeal was dismissed ex parte by the CIT(A) for non-filing of written submissions. The assessee requested the matter be restored to the CIT(A) for a fresh decision.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte for non-filing of written submissions without affording a fair opportunity of hearing.

Rama Associates Private Limited… vs DCIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “E”, NEW DELHI

Before: SHRI VIMAL KUMAR & SHRI SANJAY AWASTHI

For Appellant: Ms. Malika Agarwal, Adv

Hearing: 16.09.2026Pronounced: 16.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 2950/Del/2026, A.Y. 2020-21 Rama Associates Private Vs. Deputy Commissioner of Limited earlier as Essel; Income Tax, Delhi Realty Developers Private C.R.Building, Limited I.P.Estate 104B, F-10, Plot No. 10, Indraprastha Marg, Asaf Ali Road, New Delhi Darya Ganj, New Delhi- 110002 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACR5728B Appellant .. Respondent

Appellant by : Ms. Malika Agarwal, Adv. Respondent by : Sh. Robin Rawal, CIT. DR Date of Hearing 16.09.2026 Date of Pronouncement 16.09.2026

O R D E R PER VIMAL KUMAR, JM: The appeal filed by the appellant/ Assessee are against order dated 17.03.2026 of Ld. Commissioner of Income Tax (Appeals)/ NFAC, Delhi

P a g e | 2 ITA No. 2950/Del/2026 Rama Associates Pvt. Ltd.

[hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 28.09.2022 of the ld. Assessing Officer/assessment unit (hereinafter referred to as ‘the AO’) u/s 143(3) r.w.s. 144B of the Act for A.Y. 2020-21.

Ld. Authorized Representative for appellant/assessee submitted that ld. CIT(A) erred in dismissing the appeal vide ex parte order for non-filing of any written submission. The matter may be restored to the file of Ld. CIT(A).

Ld. Departmental Representative relied on impugned order.

From examination of record in light of aforesaid rival contention it is crystal clear that ld. CIT(A) vide order dated 17.03.2026 dismissed the appeal vide ex parte order dismissing the appeal for non-filing of written submissions.

In view of above material facts in interest of justice, the impugned order dated 17.03.2026 of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for afresh decision of in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

P a g e | 3 ITA No. 2950/Del/2026 Rama Associates Pvt. Ltd.

In the result, the appeal filed by the appellant/assessee is allowed for statistical purposes.

Order pronounced in the open court on 16.09. 2026.

Sd/- Sd/- (SANJAY AWASHI) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:17.09.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

RAMA ASSOCIATES PRIVATE LIMITED EARLIER AS ESSEL REALTY DEVELOPERS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI, NEW DELHI

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