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

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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. 5958/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 on the ground of non-submission of

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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 penalty of Rs. 50,000/- U/s 272A(1)(d) under Income Tax Act, 1961 imposed by the Assessing Officer without application of mind vide his order dated 20/08/2025.

C. 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 for passing the order under clause (d) of section 148A of the Income Tax Act, 1961.

D. That 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.

E. In view of the facts and circumstances of the case the appellant prays that the appeal may 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.

F. 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

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considered necessary either before or during the hearing of the appeal. 3. None appeared on behalf of the Assessee despite the

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 of

imposition of penalty. Accordingly, the Assessee through

grounds of appeal raised made a prayer to quash/set aside

the impugned order of the Ld. CIT(A) and to remand the

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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 in the quantum appeal of the Assessee for AY i.e.

2019-20 in question and in that case, we have already

remanded the matter to the file of the Assessing Officer in

Assessee appeal ie. ITA No. 5957/Del/2025 for denovo

assessment.

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with the penalty proceedingsinitiated u/s 271A(1)(d)) of the

Act by the Assessing Officer. The maincontention of the

Assessee through grounds of appeal raised is that the Ld.

CIT(A) has erred in confirming the order of the Assessing

Officer for imposition of penalty and has erred in not

serving the order upon the Assessee within the time

prescribed and as such the same deserves to be quashed.

imposed will depend upon the de novo assessment framed

by the Assessing Officer and therefore, this appeal also

needs to be remanded to the file of the Assessing Officer.

material available on record. Since we have restored the

quantum appeal of the assessee to the file of the Assessing

Officer for de novo assessment, the penalty proceedings

initiated under the Act and sustained by the Ld. CIT(A) are

only consequential in nature. In such circumstances, the

same do not survive at this stage. Accordingly, we set aside

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the impugned order on this issue and restore the matter to

the file of the Assessing Officer, who shall decide the same

afresh in accordance with law, after affording reasonable

opportunity of being heard to the assessee.

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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