MOBI OCEAN MOBILITY SOFTWARE SOLUTIONS LLP,NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEAL), NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

PHYSICAL HEARING ITA No. 5957/DEL/2025 (A.Y. 2019-2020)

Modi Ocean Mobility Software V CIT(A), Solutions LLP, s New Delhi J-1824, JGF Chintranjan park, New Delhi PAN ABEFM3211G

Appellant Respondent Assessee by None Revenue by Sh Manish Gupta, Sr.DR Date of Hearing 03/02/2026 Date of Pronouncement 30/04/2026

ORDER PER KRINWANT SAHAY, AM : The present appeal is filed by the Assessee against the order of

Ld. Commissioner of Income Tax (Appeals/ National Faceless

Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated

20.08.2025 for the Assessment Year 2019-20

A. That the Ld. CIT (A) has grossly erred both in law and on fact by dismissing the appeal of the appellant

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on the ground of non-submission of response to the notices which was beyond the control of the appellant. B. That the Ld. CIT (A) has grossly erred both in law and on fact by confirming the addition of estimated profit @ of 8% being Rs. 32,46,402/- imposed by the Assessing Officer. C. That the Ld. CIT (A) has grossly erred both in law and on fact by confirming the addition of amount received from the parties to the tune of Rs. 6,45,290/- imposed by the Assessing Officer in para 3.5 of the assessment order. D. That the Ld. CIT (A) has grossly erred both in law and on fact by confirming the addition of amount of import from China for the value of Rs. 32,31,285/- imposed by the Assessing Officer in para 3.5 of the assessment order. E. On the facts and circumstances of the case it is submitted that the approval of the Pr. CIT Delhi-10, New Delhi is not a valid approval under the law. F. On facts and circumstances of the case, it is submitted that the notice u/s 148A(b) of the Act, and order passed U/s 148A(d) of the Act and Notice U/s 148 of the Act are invalid and illegal as the same is contrary to the amended provision of Section 151A read with Section 144B of the IT Act. G. In view of the facts and circumstances of the case the appellant prays that the appeal may kindly be allowed by set asiding the impugned order or to pass any other order which this Hon'ble Tribunal deems fit and proper including remanding back the appeal to Ld. CIT(A) for fresh adjudication.

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H. The above grounds of appeals are independent of, and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein as may be considered necessary either before or during the hearing of the appeal.

fact that notice of hearing had been duly issued well in

advance by the ITAT. However, upon perusal of the

material available on record, we are of the view that the

appeal can be adjudicated on the basis of such material.

Accordingly, we proceed to decide the appeal after hearing

the Ld. Departmental Representative.

is gathered that the main grievance of the Assessee is that

the Ld. CIT(A), without properly considering the

submissions and the material available on record and

adjudicating the issues on merits, dismissed the appeal by

merely upholding the action of the Assessing Officer.

Accordingly, the Assessee through grounds of appeal raised

made a prayer to quash/set aside the impugned order of

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the Ld. CIT(A) and to remand the matter to the file of the

lower authorities for fresh adjudication.

the authorities below However, simultaneously, he pointed

out that despite opportunities given by the Ld. CIT(A) to

the Assessee, no compliance was made.

the Ld. Assessing Officer in the assessment order as well

as those of the Ld. CIT(A) in the appellate order, and have

also taken into account the submissions advanced by the

Ld. Departmental Representative. It is observed that the

assessment has been framed ex parte by the Assessing

Officer, which has been upheld by the Ld. CIT(A) without

adjudicating the issues on merits or duly considering the

material available on record. Further, though notices are

stated to have been issued through the ITBP portal, no

cogent evidence regarding proper service of such notices

has been placed on record by the Revenue.

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principles of natural justice, we are of the considered view

that the Assessee deserves to be afforded one more

effective opportunity to present its case.

restore the matter to the file of the Assessing Officer for

fresh adjudication de novo on merits, after duly

considering the submissions and evidences that may be

furnished by the Assessee, as well as the material available

on record. Needless to add, the Assessing Officer shall

afford adequate and reasonable opportunity of being heard

to the Assessee. The Assessee is also directed to extend full

cooperation in the remand proceedings. All grounds and

contentions available under law are kept open. Ordered

accordingly.

the AO, therefore, we are not giving any findings on other

grounds of appeal raised by the Assessee. Therefore, the

appeal of the Assessee stands allowed for statistical

purposes.

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statistical purposes.

Order pronounced in the open court on 30th April, 2026

Sd/- Sd/- (YOGESH KUMAR U.S.) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANTMEMBER RKK/’R.N, Sr PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT, NEW DELHI

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