ARNAVI GREEN BUILDING MATERIALS PVT. LTD.,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, �द�ली अिधकरण �द�ली �द�ली पीठ� �द�ली पीठ� पीठ�, नई पीठ� नई नई �द�ली नई �द�ली �द�ली �द�ली INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.5324/DEL/2026 िनधा�रणवष�/AssessmentYear:2019-20) ARNAVI GREEN BUILDING ASSISTANT MATERIALS PVT. LTD. COMMISSIONER OF INCOME TAX D-49, MANSAROVAR PARK, Vs. SHAHDRA, DELHI-110032, CENTRAL CIRCLE 27, DELHI-110055, अपीलाथ�Appellant ��थ� Respondent Permanent Account Number of Assessee: AALCA6490N अपीलाथ��ारा/Appellant represented by: Sh. Alka Arren, CA ��थ��ारा/Respondentrepresented by: Sh. Nirmal Nangia, Sr.DR

सुनवाईकीतारीख/Date of conclusion of hearing: 07.07.2026 घोषणाकीतारीख/Date of pronouncement: 07.07.2026 आदेश / ORDER This assessee’s appeal for assessment year 2019-20, arises against the learned Commissioner of Income Tax (Appeals)-29, New Delhi’s, order in Appeal No.CIT(A), Delhi-29, 10945/2018-19 dated 08.01.2026 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

ITA 5324/DEL/2026 ARNAVI GREEN BUILDING MATERIALS PVT. LTD.

in the larger interest of justice in light of Collector Land

Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

the learned CIT(A)/NFAC’s detailed discussion has proceeded ex-

parte against the assessee thereby affirming the Assessing

Officer’s action making the corresponding

disallowances/additions herein. Nor do we find any substantive

lower appellate adjudication as contemplated u/s 250(6) of the

Act requiring the CIT(A)/NFAC to first frame points of

determination followed by a detailed discussion thereupon.

argues during the course of hearing in support of CIT(A)’s finding

that the assessee had not filed any explanation or evidence

supporting it’s case and therefore, his instant appeal deserves to

be dismissed.

rival stand and are of the considered view that since the CIT(A)

has proceeded ex-parte against the assessee, possibility of some

communication gaps between the taxpayer and the arguing

ITA 5324/DEL/2026 ARNAVI GREEN BUILDING MATERIALS PVT. LTD.

counsel involving the newly introduced system of faceless

hearings, could not be altogether ruled out.

deem it appropriate to restore the assessee’s instant appeal back

to the CIT(A)/NFAC for it’s afresh appropriate adjudication,

within three effective opportunities subject to a rider that the

taxpayer shall plead and prove the case at his own risk and

responsibility, in consequential proceedings. Ordered accordingly.

Order pronounced in the open court on 7th July, 2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 31st July, 2026. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ