MAHAGUN REAL ESTATE PVT. LTD.,NEW DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, JHANDEWALAN, NEW DELHI

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ITA 6542/DEL/2025Status: DisposedITAT Delhi13 May 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that while the CIT(A) provided opportunities, the assessee did not comply. In the interest of justice, the Tribunal set aside the CIT(A)'s orders and remanded the matters back.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed ex-parte as the assessee failed to file submissions despite multiple opportunities. The assessee challenged these orders, claiming a lack of reasonable opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without providing a reasonable opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANUBHAV SHARMA, JUDICAL MEMBER & SHRI MANISH AGARWAL

For Appellant: Ms. Monalise Maitey, Adv
Hearing: 19.02.2026Pronounced: 13.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI

BEFORE SHRI ANUBHAV SHARMA, JUDICAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6542 & 6543/Del/2025 (ASSESSMENT YEAR 2021-22 & 2022-23) Mahagun Real Estate Pvt. Ltd. ACIT, C-227, Phase-1, Vivek Vihar, Central Circle-13, New Delhi-110095 Vs. 3rd Floor, ARA Centre, PAN- AAFCM4203R Jhandewala, New Delhi-110055 (Appellant) (Respondent) Assessee by Ms. Monalise Maitey, Adv. Department by Sh. Jitendra Singh, CIT. DR Date of hearing 19.02.2026 Date of pronouncement 13.05.2026 O R D E R PER MANISH AGARWAL, AM: The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-26, New-Delhi [CIT(A), in short] dated 03.09.2025 arising out of the assessment orders passed u/s 147 r.w.s.143(3) of the Income Tax Act, 1961 and u/s 143(3) of the Act (hereinafter referred as ‘the Act’) dated 30.03.2025 and 27.03.2024 for Assessment Years 2021-22 and 2022-23 respectively.

2.

At the outset, from the perusal of both the orders of Ld. CIT(A), it is observed that the Ld. CIT(A) has passed the impugned orders ex-parte as the assessee has not filed any reply despite of providing three opportunities to file the submissions. Thus, the ld. CIT(A) dismissed both the appeals filed by the assessee, and confirmed the

2 ITA No.6542 & 6543/Del/2025 additions made by the AO. The assessee has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.

3.

Heard the parties and considered the facts of the case. From the perusal of both the orders of Ld. CIT(A), it is evident that Ld. CIT(A) has provided various opportunities however, the assessee did not submit any written submission/reply in both the appeals. In this background, the CIT(A) proceeded to disposed-off these appeals filed by the assessee by confirming the additions made by the AO in the respective assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.

4.

Under these facts and circumstances and in the interest of justice, both the orders of ld. CIT(A) are hereby, set aside and remand the matter to the file of the ld. CIT(A) to pass the order after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to appear before the ld. CIT(A) and file all the relevant information in support of the grounds of appeal taken for both the assessment years.

5.

In the result, both the appeals of the assessee for AY 2021-22 and AY 2022- 23 are allowed for statistical purposes.

Order pronounced in the open Court on 13.05.2026.

Sd/- Sd/- Sd/- Sd/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MAMBER ACCOUNTANT MEMBER Dated:13.05.2026 *Amit Kumar Sr. PS*

3 ITA No.6542 & 6543/Del/2025

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