What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that the CIT(A) passed an ex-parte order. To ensure justice, the case was remitted back to the CIT(A) for fresh adjudication after providing an adequate opportunity to be heard.

The assessee appealed an order from the CIT(A) for assessment year 2022-23. The assessee argued that they were not granted a proper opportunity to be heard during the assessment and appellate proceedings.

What were the issues?

Whether the CIT(A) erred in dismissing the grounds relating to denial of proper opportunity, rendering the additions unsustainable in law.

Pinnacle Superstructures Private… vs Central Circle-3 | ITAT Delhi 2026

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

Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR

Hearing: 21/7/2026Pronounced: 24/7/2026

ITA NO. 2225/DEL/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER

ITA No. 2225/Del/2026 (AY 2022-23)

PINNACLE SUPERSTRUCTURES Vs AO, CENTRAL PVT LTD., CIRCLE-3, DELHI C-60, PREET VIHAR, NIRMAN VIHAR, EAST DELHI NIRMAN VIHAR S.O. 110092 (PAN: AAGCP3340M) (APPELLANT) (RESPONDENT)

Appellant by Sh. Madhav Kapur, Adv. Respondent by Sh. Rajesh Kumar Dhanesta, Sr. DR.

Date of hearing: 21/7/2026 Date of Pronouncement: 24/7/2026

ORDER PER SUDHIR KUMAR, JM:

This appeal filed by the assessee is preferred against the order of the Commissioner of Income Tax/National Faceless Appeal Centre (NFAC), Delhi [for short hereinafter referred to as the “(CIT(A)”] relevant to assessment year 2022-23. 2. At the outset, it is submitted by the Ld. AR that Ld. CIT(A) erred in dismissing the grounds relating to denial of proper opportunity without

ITA NO. 2225/DEL/2026

appreciating that adequate and effective opportunity was not granted during the assessment as well as appellate proceedings, rendering the additions unsustainable in law. Ld. DR relied upon the orders of the authorities below. 3. We have heard the rival contentions and perused the records. Upon careful consideration, we find force in the contention of the Ld. AR that Ld. CIT(A) has passed the exparte order by affirming the action of the AO. In view of the aforesaid factual matrix and in the larger interest of justice, we deem it fit and proper to remit back the issues in dispute to the file of the Ld. CIT(A) for its fresh adjudication, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the CIT(A) during the proceedings and did not take any unnecessary adjournment. 4. In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the open court on 24-7-2026.

Sd/- Sd/-

(M. BALAGANESH) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

*SR BHATNAGGAR*

Date:- 24.7.2026

PINNACLE SUPERSTRUCTURES PRIVATE LIMITED,DELHI vs. CENTRAL CIRCLE-3, DELHI, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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