EMBRACE GAS SERVICES PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

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ITA 8336/DEL/2025Status: DisposedITAT Delhi22 July 2026AY 2022-232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ex-parte order was passed due to non-prosecution and the CIT(A) dismissed the appeal for the same reason. In the interest of justice, the matter was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The Assessing Officer passed an ex-parte assessment order under section 144 read with section 147 of the Income Tax Act, 1961. The assessee's appeal before the CIT(A) was dismissed on account of non-prosecution.

What were the issues?

Whether the ex-parte assessment order was passed without giving sufficient opportunity to the assessee and whether the CIT(A) rightly dismissed the appeal on account of non-prosecution.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

Hearing: 25/6/2026Pronounced: 22/7/2026

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

BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No. 8336/Del/2025 (AY 2022-23)

EMBRACE GAS SERVICES Vs DCIT, CIRCLE 7(1), PRIVATE LIMITED, C.R. BUILDING, D-175, OKHLA INDUSTRIAL NEW DELHI AREA, PHASE-1, NEW DELHI (PAN: AADCE4762D) (APPELLANT) (RESPONDENT)

Appellant by Sh. Rahul Bhardwaj, Adv. Respondent by Sh. Sandeep Tripathi, Sr. DR.

Date of hearing: 25/6/2026 Date of Pronouncement: 22/7/2026

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 AO has passed the exparte assessment order u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 without giving sufficient opportunity to the assessee. It was further submitted 1

that Ld. CIT(A) has dismissed the appeal on account default. 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 that in this case AO has passed the exparte order u/s. 144 of the Act on account of non-prosecution and Ld. CIT(A) has dismissed the appeal of the Assessee on account of non-prosecution by affirming the action of the AO. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues in dispute to the file of the Assessing Officer for its fresh adjudication, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO during the proceedings. 5. In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the open court on 25-6-2026. Sd/- Sd/-

(MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER *SR BHATNAGGAR*

Date:- 22.7.2026

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