CHETANYA BUILDCON PVT LTD,DELHI vs. ACIT,CENTRAL CIRCLE-30, DELHI

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ITA 2189/DEL/2025Status: DisposedITAT Delhi14 July 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee raised issues of natural justice and that the additions were based on surmises. Therefore, the matter was remanded back to the CIT(A) for a fresh consideration, with a direction to obtain a remand report from the AO.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee contended that the reassessment notice and order were illegal and time-barred, and that the addition made was based on surmises and conjectures, violating natural justice.

What were the issues?

Whether the reassessment proceedings were valid and whether the addition made was based on proper evidence or surmises, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 68,Section 234A,Section 234B,Section 234D

AI-generated summary — verify with the full judgment below

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

Before: SH. SATBEER SINGH GODARA & SHRI KRIWANT SAHAY

For Respondent: Ms. Priyanka Durbey, Sr. DR
Hearing: 14.07.2026Pronounced: 14.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI KRIWANT SAHAY, ACCOUNTANT MEMBER

ITA No.2189/Del/2025 [Assessment Year: 2012-13] Chetnaya Buildcon (P) Ltd. vs ACIT 3, Munirka Marg, Vasant CC-30 Vihar, New Delhi-110057 Delhi PAN No.AAACP1863D Appellant Respondent

Appellant by Sh. Vikas Jain, Advocate Sh. Hardik Jayal, Advocate Respondent by Ms. Priyanka Durbey, Sr. DR Date of Hearing 14.07.2026 Date of Pronouncement 14.07.2026 ORDER PER KRINWANT SAHAY A.M.

Appeal in this case has been filed by the assessee against the order dated 17.02.2025 passed by the CIT(A)-30, New Delhi for A.Y. 2012-13.

2.

The grounds raised by the assessee are as under :-

1.

That the notice issued U/s. 148 dated 30.03.2019 and reassessment order passed by the AO dated

29.12.2019 are illegal, bad in law, time barred and without jurisdiction. 2. That the AO has grossly erred in law and on facts in issuing notice U/s 148 without invoking the proviso to section 147 of the act. 3. That the AO has grossly erred in law and on facts in making an addition of Rs 8,15,00,000/- against the declared return of income of Rs 22,87,01,520/-. 4. That the AO has erred in law and on facts of the case in making the addition of Rs 8,15,00,000/- under section 68 of the act as the land transaction was cancelled and money was subsequently refunded back along with compensation. 5. That the addition/disallowance made are illegal, unjust and bad in law and are passed in violation of principle of natural justice. 6. That the addition/disallowance made are illegal, unjust and bad in law and are based on mere surmises and conjunctures and the same cannot be justified by any material on record. 7. That the evidence filed and materials available on record have not been properly construed and judiciously interpreted, hence the addition/disallowance is uncalled for. made 8. That the interest U/s 234A, 234B and 234D of the Act has been wrongly illegally charged and has been wrongly worked out.

3.

Although the assessee has taken nine grounds of appeal but during proceedings before us the Ld. Counsel for the assessee stated in support of ground No.5,6 and 7 that the addition / disallowances made are illegal, unjust and bad in law because they are passed in violation of principle of natural justice.

4.

The assessee has further stated in the grounds of appeal that the additions made by the AO and confirmed by the Ld. CIT(A) are based on mere surmises and conjectures and lastly that the evidences filed and materials available on record have not been properly construed and judiciously interpreted by the lower authorities.

5.

We have heard the arguments of Ld. Counsel for the assessee on these issues and perused the papers and submissions filed by him during proceedings before us.

6.

Per contra the ld. DR relied on the orders of the authorities below.

7.

We are of this considered view that since the assessee has raised the issue of natural justice in its appeal and it has also been brought on record that the additions made and confirmed were based on surmises and conjectures and not on the basis of judiciously interpreted details and papers filed by the assessee. Therefore, we are of this considered view that in order to give natural justice to the assessee the matter should be remanded back to the file of the Ld. CIT(A) with the direction that he may call for remand report from the AO with the strict instruction to the AO that remand report should be submitted without delay and within a stipulate time. Thus, the appeal of the assessee is remanded back to the file of the Ld. CIT(A).

8.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the court on 14.07.2026.

Sd/- Sd/-

[SATBEER SINGH GODARA] [KRINWANT SAHAY] JUDICIAL MEMBER ACCOUNTANTMEMBER Dated: 14.07.2026 NEHA , Sr.P.S.* Copy forwarded to: 1. 0Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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