OOH ADVT SERVICES PRIVATE LIMITED,DELHI vs. WARD 19(1) DELHI, RANGE-44, DELHI

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ITA 1861/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not respond to several notices for hearing. Considering this a facts-based case, the Tribunal set aside the impugned order and remitted the issue back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal arose from an order passed by the NFAC. The Assessing Officer made additions under Section 69C for alleged accommodation entries and commission paid for them. The assessee claimed denial of opportunity and disregard of submitted documents.

What were the issues?

Whether the assessee was provided adequate opportunity of being heard and if the documents submitted were properly considered by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 69C,Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Respondent: Shri Balkrishan Gopal, Sr. DR
Hearing: 16.07.2026

ITA No.1861/DEL/2026 OOH ADVT SERVICES PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1861/Del/2026 Assessment Year: 2016-17 OOH ADVT SERVICES PRIVATE Vs. INCOME TAX OFFICER, LIMITED, Income Tax Office, ED-2A, Pitampura, New Delhi, Ward 19(1), Range-44, Delhi 110088. C.R. Building, New Delhi, PAN No. AABCO1533C Delhi 11002. Appellant Respondent Assessee by None Revenue by Shri Balkrishan Gopal, Sr. DR Date of hearing: 16.07.2026 Pronouncement on 05.08.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 22.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC, Delhi.

1.1 In this case, none appeared on behalf of the assessee on the last date of hearing, but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

2.

Before us the Ld. DR took us through the assessment order passed u/s 147 r.w.s. 144B of the Act dated 29.05.2023. The Ld. DR took us through the additions made u/s 69C of the Act amounting to Rs.33,36,100/- and Rs.91,740/- on account of alleged accommodation

ITA No.1861/DEL/2026 OOH ADVT SERVICES PRIVATE LIMITED entries received from one M/s Jemini Trading Company, M/s Subh Labh Traders Pvt. Limited and M/s Mahalaxmi Trading Company. It was pointed out from the body of the Ld. AO’s order that the assessee was allegedly a recipient of accommodation entries and therefore was subjected to reassessment proceedings. The second addition u/s 69C of the Act was made on account of estimated commission @2.75% allegedly paid for the said accommodation entries. The Ld. DR also took us through the grounds of appeal through which not only was denial of opportunity pleaded but it has been stated that the documents filed before the Ld. AO for proving the said transactions had been disregarded. Thereafter, the Ld. DR relied on the orders of the authorities below.

3.

We have considered the submissions of Ld. DR and have gone through the records before us. We find that in para 5.1 at page 8 of the impugned order the fact of several notices being issued providing opportunity of hearing were not responded to at all or, in one case only an adjournment request was filed. Since this is a facts based case, hence, we deem it fit to set aside the impugned order and remit this issue back to the file of Ld. CIT(A) for fresh adjudication. The assessee may take note of the fact that it is only in the interest of justice that we are doing so and in case he does not attend to the opportunities provided by the Ld. CIT(A), then the Ld. CIT(A) would be at liberty to pass a best judgment order on the basis of facts already on record.

ITA No.1861/DEL/2026 OOH ADVT SERVICES PRIVATE LIMITED 4. In the result, appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 05.08.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05.08.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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