M/S B R AGROTECH LIMITED,NEW DELHI vs. ACIT, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Raj Kumar Chauhan, Judicial Member & Sh. Renu Jauhri, Accountant Member ITA No. 7943/Del/2025 : Asstt. Year: 2018-19 ITA No. 7944/Del/2025 : Asstt. Year: 2019-20 ITA No. 7945/Del/2025 : Asstt. Year: 2020-21 ITA No. 7946/Del/2025 : Asstt. Year: 2021-22 M/s B R Agrotech Ltd., Vs ACIT, 1501, Vikram Tower, Rajendra Place, Central Circle-20, New Delhi-110008 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AABCB3432F Assessee by: Sh. S. S. Nagar, CA Revenue by: Sh. Abhishek Kumar, CIT-DR Date of Hearing: 03.06.2026 Date of Pronouncement: 03.06.2026 ORDER Per Bench: These appeals of the assessee are directed against the common orders dated 10.09.2025 of ld. CIT(A)-27, New Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein the addition made vide assessment order dated 31.03.2024 were deleted.

2 ITA Nos. 7943 to 7946/Del/2025 B. R. Agrotech Ltd. the facts in ITA No. 7943/Del/2025 for assessment year 2018- 19 is taken as lead case.

3 ITA Nos. 7943 to 7946/Del/2025 B. R. Agrotech Ltd. written submissions and concluded that the appellant was not interested in pursuing its appeal and accordingly dismissed the same and confirmed the addition made.

“1.0 That, on the facts and in the circumstances of the case, the disallowance, imposition of tax, and interest with reference thereto, as well as the quantification of taxable income and tax liability, are unjustified, erroneous, and unsustainable, and it is prayed that necessary directions be issued to the Learned Assessing Officer (Ld. AO) to grant appropriate relief in accordance with the law. 2.0 That on the facts and circumstances of the case the Ld. CIT-(A) has erred in passing an ex-parte order without providing a fair and adequate opportunity of being heard, thereby violating the principal of natural justice. 3.0 That on the facts and on circumstances of the case the Ld. CIT-(A) has erred in upholding the order of Ld. AO as the Ld. AO as no jurisdiction to frame assessment u/s 147 of the Act as no incriminating material was found during the course of search. 3.1 That on the facts and circumstances of the case the Ld. CIT-(A) has erred in upholding the order of Ld. AO, as the Ld. AO erred in passing the assessment order in utter disregard to the provision of the Act and hence the order passed is illegal and void ab initio. 4.0 That on the facts and circumstances of the case the Ld. CIT-(A) has erred in upholding the order of the Ld. AO as the Ld. AO erred in rejecting the books of accounts and considering the estimated GP ratio at the rate of 5% without considering the facts that no incriminating

4 ITA Nos. 7943 to 7946/Del/2025 B. R. Agrotech Ltd. material belonging to tire appellant were found during the course of search.” 6. We have heard the ld. AR and the ld. DR and examined the record. The ground No. 2 in all these appeals are similar and identical, wherein the issue of passing of the ex-parte order by the ld. CIT(A) has been raised, stating that fair and adequate opportunity of being heard has not been granted and principle of natural justice has been violated.

5 ITA Nos. 7943 to 7946/Del/2025 B. R. Agrotech Ltd. to serve the principle of natural justice. But no response received from the assessee. 4.1 Despite several opportunities provided to the appellant, the Appellant/ AR neither appeared for the hearing nor filed any written submission. From the above details regarding opportunities provided it apparent that appellant has been given more than fair opportunities to present its' case. 4.2 The aforesaid circumstances show that the appellant is not interested in pursuing its appeal. In the absence of any reply from the appellant, the matter is being decided ex-parte based on material on record. Keeping in view the aforesaid factual position, the appeal filed by the appellant is therefore decided on merits.” 9. We have considered the rival submission and examined the record, Section 250(2)(a) lays down as under: “250(2) The following shall have the right to be heard at the hearing of the appeal- (a) the appellant, either in person or by an authorized representative;” 10. Thus, the hearing mandated by Section 250(2)(a) of the Act is not a mere formality but a mandatory statutory requirement for following the principle of natural justice by the quasi-judicial authority.

6 ITA Nos. 7943 to 7946/Del/2025 B. R. Agrotech Ltd. circumstances, we are satisfied that the impugned order has been passed without giving effective opportunity of hearing. The end of justice shall be met in case the matter is restored to the file of ld. CIT(A) by deciding afresh by giving effective opportunity of hearing to the assessee/appellant who shall present its case before the ld. CIT(A) within 60 days of this order.

7 ITA Nos. 7943 to 7946/Del/2025 B. R. Agrotech Ltd. Date of dictation of Tribunal order 04.06.2026 2. Date on which typed draft order is placed before the 05.06.2026 dictating Member 3 Date on which typed draft order is placed before the other Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to dispatch section for dispatch the Tribunal Order 15. Date of dispatch of order 16. Date on which file goes to Record Room after dispatch the order