ABHYUDAYA HOUSING & CONSTRUCTIONS (P) LTD.,NEW DELHI vs. ACIT CIRCLE 1(1), NEW DELHI

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ITA 7677/DEL/2025Status: DisposedITAT Delhi20 April 2026AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while noting the assessee's non-participation before the CIT(A), decided to grant one more opportunity based on principles of natural justice. The matter was remitted back to the CIT(A) for a fresh decision after providing a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A) which had dismissed the assessee's appeal for non-compliance. The assessee also did not appear before the ITAT during the hearing.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) despite previous non-compliance and absence.

Which sections of the Income-tax Act were involved?

Section 250,Section 254,Section 143(3),Section 147

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 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.7677/Del/2025 [Assessment Year : 2009-10] Abhyudaya Housing & vs ACIT Constructions (P.) Ltd. Circle-1(1), I-52A, Ground Floor, C.R.Building, I-BLK, Lajpat Nagar, I.P.Estate, New Delhi-110024. Delhi-110002 PAN- AADCA9526B APPELLANT RESPONDENT Appellant by None 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 03.09.2025 of Ld. Commissioner of Income Tax (A)/ National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2008-09/10095885 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of order dated 27.09.2021 passed u/s 254 r.w.s. 143(3)/147 of the Act pertaining to Assessment Year 2009-10.

2.

At the time of hearing, no one attended the proceedings on behalf of the assessee. Therefore, the appeal is being adjudicated on

ITA No.7677/Del/2025

the basis of material available on record and in the absence of the assessee.

3.

Heard the ld. Sr. DR and perused the material available on record. It is observed that, the assessee has failed to make compliance before the ld. CIT(A) therefore, the ld. CIT(A) dismissed the appeal of the assessee and confirmed the additions made by the AO. It is true that the assessee has not participated before the ld. CIT(A) nor has filed any submission however, as a principle of the natural justice, one more opportunity is given to the assessee and the matter is remitted back to the file of the Ld. CIT(A) with direction to decide the appeal of the assessee afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the Ld. CIT(A) and to file all the relevant details/submission in support of the grounds of appeal taken. With these directions, all the grounds of appeal are allowed for statistical purposes.

4.

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 PRESIDENT ACCOUNTANT MEMBER Date:-22.04.2026 *Amit Kumar, Sr. P.S* Page | 2

ITA No.7677/Del/2025

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