M/S RUPAL PROMOTERS PVT. LTD,DELHI vs. ACIT, CENTRAL CIRCLE-32, DELHI

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ITA 1005/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) to grant one final opportunity to the assessee to present its case. The assessee was directed to cooperate with the proceedings before the CIT(A).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee had received information regarding accommodation entries and the Assessing Officer made significant additions. The assessee claims the CIT(A) passed the order without hearing them.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without affording a proper hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 149,Section 151,Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”, DELHI

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

For Appellant: Ms. Uma Upadhyay, CA
Hearing: 25/06/2026Pronounced: 25/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI

BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.1005/DEL/2026 Assessment Year: 2016-17 M/s Rupal Promoters Pvt. Vs. Assistant Commissioner of Ltd. Income Tax Central Circle- B-7 /45 Safdarjung Enclave 32 Extn. South West Delhi - 110029 PAN No.AAGCR0334P (APPELLANT) (RESPONDENT)

Appellant by Sh. Ved Jain, Advocate Ms. Uma Upadhyay, CA Respondent by Sh. Bhopal Singh, CIT DR

Date of hearing: 25/06/2026 Date of Pronouncement: 25/06/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-30 New Delhi [hereinafter referred to as “CIT(A)”] vide order dated 19.11.2025 arising out the assessment order dated 31-03-2024 u/s 143(3) /147 of the Income Tax Act 1961 (in short “the Act” pertaining to A.Y. 2016-17.

2.

The brief facts of the case are that the assessee filed return of income for the A.Y.2016-17 on 04-09-2016 declaring total income of Rs.18,990/- under the normal provisions and income of Rs. 41,225/- under Mat provisions under section 139(1) of the Act. In this case High Risk CRIU/VRU information has been received on 17-11-2021 on Glaxy Group that assessee has obtained accommodation entry to the tune of Rs.2,72,75,000/- from various entities. Accordingly, after getting approval from the competent authority u/s 148 /149/151 of the Act notice under section 148 of the Act was issued to the assessee on 31- 03-2023. In the response of the notice the assessee filed its return of income on 09-03-2024 declaring total income of Rs.18,990/- under normal provisions and income of Rs.41,225/- under MAT provisions. Further notice under section 143(2) of the Act was issued to the assessee. Again, notice under section 142(1) of the Act was issued to the assessee. The assessing Officer completed the assessment after making the additions of Rs.2,80,93,250/- on the various heads. 3. Aggrieved by the order of the Assessing Officer, the assessee preferred the appeal before Ld. CIT(A), who vide order dated 19-11-2025 dismissed the appeal for non-prosecution. Being aggrieved the order of the Ld. CIT(A) the assessee is in appeal before the tribunal on the various grounds. 4. The ld. AR of the assessee submitted that Ld. CIT(A) passed the order in the absence of the assessee. The order was

passed without being heard to the assessee. The Ld. CIT- DR submitted that the Ld. CIT(A) passed the order on merits based on the material available on record. 5. We have heard both the parties and perused the material available on record. It is an admitted fact that despite opportunities granted by Ld. CIT(A), the assessee did not file his submissions before him, for which the Ld. CIT(A) dismissed the appeal ex-parte. 6. Since in the instant case the Ld.CIT(A) has dismissed the appeal without being heard to the assessee, therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld.CIT(A) and co-operate in the proceedings. The grounds raised by the assessee are accordingly allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 25.06.2026

Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) SR Bhatnagar Date: 17.07.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI

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