DURGA PUJA COOPERATIVE GROUP HOUSING SOCIETY LTD.,DWARKA vs. ASSESSING OFFICER, NFAC

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ITA 1396/DEL/2026Status: DisposedITAT Delhi12 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred by dismissing the appeal without considering the assessee's submissions and evidence, thus violating the principle of natural justice. The matter was restored to the CIT(A) for a fresh decision.

What were the facts?

The assessee, a cooperative housing society, failed to file its return of income. The Assessing Officer (AO) made additions of Rs. 63,63,334/- and Rs. 12,91,000/-. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeal without considering submissions and evidence.

What were the issues?

Whether the CIT(A) violated the principles of natural justice by not considering the assessee's submissions and evidence. Whether the matter should be remanded for a fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIMAL KUMAR

For Respondent: Shri Pramod Kumar, Sr.DR
Hearing: 23.06.2026Pronounced: 12.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1396/Del/2026, A.Y. 2016-17 Durga Puja Cooperative Vs. Assessing Officer, Group Housing Society Ltd. New Delhi Plot 8, Sector-13, New Delhi 110075 New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAD3547Q Appellant .. Respondent Appellant by : Sh. Atul Puri, CA Respondent by : Shri Pramod Kumar, Sr.DR Date of Hearing 23.06.2026 Date of Pronouncement 12.08.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 09.12.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 06.03.2024 of Ld. Assessing Officer/Assessment Unit (hereinafter referred to as ‘The AO’) u/s 147 r.w.s. 144 r.w.s. 144B of the Act for A.Y. 2016-17. 2. Brief facts of the case are that the assessee had not filed return. The case of assessee was picked up in RMS-Non-Filing of Return PAN cases from insight

P a g e | 2 ITA No. 1396/Del/2026 Durga Puja Cooperative Group Housing Society Ltd.

portal as per the Risk Management strategy due to the large transactions done by the assessee during the F.Y. 2018-19 relevant to assessment year 2016-17. The assessee provided information vide notice u/s 148A(b) of the Act dated 07.02.2023. Notice u/s 148 of the Act was served upon the assessee on 27.03.2023. Notice u/s 142(1) of the Act dated 10.10.2023 reminder notice AU- 1 dated 27.10.2023. Show cause notice u/s 144 of the Act dated 01.12.2023 and final show cause notice dated 14.02.2024 were issued. The assessee failed to reply and filed return of income. On completion of proceedings, ld. AO vide order dated 06.03.2024 made additions of Rs. 63,63,334/- and Rs. 12,91,000/-.

3.

Against order dated 06.03.2024 of ld. AO, the appellant/assessee filed appeal before Ld. CIT(A) which was dismissed vide order dated 09.12.2025.

4.

Being aggrieved, the appellant/assessee preferred present appeal.

5.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in not taking cognizance of written submissions and evidence filed during the appellate proceedings in violation of principle of natural justice i.e Copy of list of members, allotment of flats, Conveyance deed, Certificates of occupancy, Letter of possession, copies of sale deeds, copy of incorporation of society, PAN

P a g e | 3 ITA No. 1396/Del/2026 Durga Puja Cooperative Group Housing Society Ltd.

Card of the society and other details from page No. 1 to 50 were submitted before Ld. Lower Authorities.

6.

Ld. Departmental Representative relied on impugned order.

7.

From examination of record in light of the aforesaid rival contention, it is crystal clear that the Ld. CIT(A) vide impugned order dated 09.12.2025 dismissed the appeal of appellant/assessee without referring to grounds of appeal, submissions and evidence submitted by appellant during the appellate proceedings in violation of natural justice.

8.

In view of above material facts and in interest of justice, the impugned order dated 09.12.2025 of ld. CIT(A) is set aside and the matter is restored to the file of ld. CIT(A) for afresh decision in accordance with law after affording a fair opportunity of hearing to the assessee.

9.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 12.08.2026

Sd/- Sd/- (RAMIT KOCHAR) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 12.08.2026 Binita, Sr. PS

P a g e | 4 ITA No. 1396/Del/2026 Durga Puja Cooperative Group Housing Society Ltd.

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