NUEVO NEXTRA DEVELOPERS PRIVATE LIMITED ,DELHI vs. DCIT CENTRAL CIRCLE 13 , DELHI

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ITA 1784/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ex-parte decision by the CIT(A) was made without a reasonable opportunity of hearing for the assessee. The notices were not properly served, and the mode of service was not reflected in the order.

What were the facts?

The assessee appealed against an ex-parte assessment order passed by the CIT(A). The assessee's counsel pointed out that notices were sent to an incorrect email address, not the one provided in Form 35.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid when proper notice was not served on the assessee. Whether the assessee was denied a reasonable opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Adv. Sh. Anunav Kumar, Adv
Hearing: 09.07.2026Pronounced: 17.07.2026

P a g e | 1 ITA No.1784/Del/2026 Nuevo Nextra Developers Pvt. Ltd. (AY: 2016-17)

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

BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

ITA No.1784/Del/2026 (Assessment Year: 2016-17)

Nuevo Nextra Developers Vs. DCIT, CC-13 Private Limited, E-2, ARA Centre, Plot No. 4B Tricone Jhandewalan Extension Towers, Mayur Vihar Delhi – 110005 District Centre, Phase-1, New Delhi - 110091 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAECN3083D Appellant .. Respondent

Appellant by : Sh. V.P. Gupta, Adv. Sh. Anunav Kumar, Adv. Respondent by : Sh. Ashok Gautam, CIT, DR

Date of Hearing 09.07.2026 Date of Pronouncement 17.07.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 23.12.2025 of the Ld. CIT(A)-26, Delhi (hereinafter referred as Ld. First

P a g e | 2 ITA No.1784/Del/2026 Nuevo Nextra Developers Pvt. Ltd. (AY: 2016-17) Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/APL/S/250/2024-25/1084016240(1) arising out of the assessment order dated 31.03.2023 u/s 153A r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by DCIT, CC-13, New Delhi, for AY: 2016-17.

2.

Heard and perused the record. We find that relying decision of Hon’ble Supreme Court in CIT Vs. B.N. Bhattacharjee & Anr. 118 ITR 461 ld. First Appellate Authority has proceeded to decide the appeal ex-parte. Ld. Counsel has drawn our attention to the fact that the notices were issued on email address other than the one mentioned in Form 35. In this context, we find from the impugned order that though there is mention of the notice being issued. However, mode of service of the notices and satisfaction of service being effected are not reflected in the impugned order. Thus, the determination of the appeal on merits, ex-parte appears to be without reasonable opportunity of hearing to the assesse.

3.

Thus, we allow the appeal of the assessee for statistical purposes. The impugned findings of ld.CIT(A) are set aside and issue on merits, as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assesse and pass order afresh.

P a g e | 3 ITA No.1784/Del/2026 Nuevo Nextra Developers Pvt. Ltd. (AY: 2016-17) Order pronounced in the open court on 17.07.2026

Sd/- Sd/- (Sanjay Awasthi) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 17.07.2026 Rohit, Sr. PS

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