ARNON BUILDERS AND DEVELOPERS PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 73 (1), DELHI, DELHI

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ITA 5263/DEL/2025Status: DisposedITAT Delhi20 April 2026AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the Ld. CIT(A) and remanded the matter back. The Ld. CIT(A) was directed to decide the appeal afresh after giving the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the appeal, stating it was withdrawn by the assessee. However, the assessee contended that no such withdrawal prayer was made.

What were the issues?

Whether the Ld. CIT(A) was correct in dismissing the appeal as withdrawn without the assessee's consent. The need for a proper hearing before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 250,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri Rohit Jain, Adv. &, Shri Saksham Singhal, Adv
For Respondent: Ms. Ankush Kalra, Sr.DR
Hearing: 20.04.2026Pronounced: 20.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5263/Del/2025 [Assessment Year : 2016-17] Arnon Builders & Developers vs DCIT Pvt.Ltd., Unit No.101, 1st Floor, Circle-73(1), World Mark-2, Asset -8, Laxmi Nagar, Delhi Aerocity, IGI Airport, South West Delhi, Delhi-110037. PAN- AAFCA9046G APPELLANT RESPONDENT Appellant by Shri Rohit Jain, Adv. & Shri Saksham Singhal, Adv. Respondent by Ms. Ankush Kalra, Sr.DR Date of Hearing 20.04.2026 Date of Pronouncement 20.04.2026 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 12.06.2025 of Ld. Commissioner of Income Tax (A)/ ADDL/JCIT (A) Bhubaneswar [“Ld. CIT(A)”] in Appeal No. NFAC/2015-16/10241971 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of order dated 16.08.2023 passed u/s 201(1)/201(1A) of the Act pertaining to Assessment Year 2016-17.

2.

Heard the parties and perused the material available on record. It is observed that in the instant case, the ld. CIT(A) has dismissed the appeal of the assessee by observing that the same was withdrawn by the assessee. Whereas the ld. AR submits that no such prayer was

ITA No.5263/Del/2025

made for withdrawal of the appeal under reference. Under these circumstances, we set aside the order of ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) with direction to decide the appeal of the assessee after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before Ld. CIT(A) and file all the relevant details in support of the grounds of appeal taken. With these directions, all the grounds of appeal of the assessee are allowed for statistical purposes.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 20.04.2026.

Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESDIENT ACCOUNTANT MEMBER Date:-22.04.2026 *Amit Kumar, Sr. P.S*

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