ARCOTECH LTD,REWARI vs. ACIT CC-7, DELHI

ITA 3470/DEL/2026Status: DisposedITAT Delhi13 August 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) had passed an ex-parte order without granting sufficient opportunity. Therefore, the case was set aside to the CIT(A) for fresh adjudication, with directions to provide three effective opportunities to the assessee.

What were the facts?

The assessee, Arcotech Ltd., failed to file its return of income and was issued a notice under Section 148. The assessment was completed under Section 144/147/148, leading to an addition of Rs. 5,56,01,728/-. The assessee's appeal before the CIT(A) was dismissed for non-compliance with statutory requirements and lack of cooperation.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without granting effective opportunity, and whether the reassessment proceedings were validly initiated and conducted.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 139(1),Section 249(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

For Appellant: Shri Sahil Sharma, Adv
For Respondent: Shri Zafarul Haque Tanweer, CIT-D.R
Hearing: 05.08.2026Pronounced: 13.08.2026

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-24, New Delhi [‘CIT(A)’ in short] dated 22.01.2026 arising from the assessment order dated 26.12.2018 passed by the Dy. Commissioner of Income Tax, Circle – 3(1), New Delhi under Section 144/147/148 of the Income Tax Act, 1961 (‘the Act’) concerning Assessment Year (A.Y.) 2016-17. [A.Y 2016-17]

2.

The grounds raised by the assessee are as under :

“1. That on the facts and in law, the impugned assessment order dated 26.12.2018 passed by the Assessing Officer u/s 147 r.w.s 144 of the Income-tax

The order continues below.

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