AMUNRA PROPERTIES PRIVATE LIMITED,DELHI vs. ITO, WARD 2(3), DELHI
Facts
The assessee filed an appeal against the CIT(A) order which dismissed the appeal after an ex-parte assessment order was passed. The assessment order computed the income at Rs. 86,23,800/-.
Held
The Tribunal held that the CIT(A) order was passed ex-parte without providing an opportunity of being heard and without deciding all grounds on merits. The matter was remanded to the CIT(A) to decide the appeal afresh after providing an opportunity of hearing.
Key Issues
Whether the CIT(A) order passed ex-parte without providing opportunity of hearing and without deciding all grounds on merits is valid. Whether the matter should be remanded for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7268/DEL/2025 (A.Y. 2010-11) Amunra Properties Private Limited. Vs Income Tax Officer 302, Third Floor, E-561 A, G. R. Ward 2(3), C. R. Building, Plaza, Palam, Secdtor-7, Dwaraka, Delhi South West Delhi-110077 PAN: AAGCA8743H Appellant Respondent Assessee by Sh. Naveen M. CA Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 16/03/2026 Date of Pronouncement 18/03/2026 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of the CIT(A)/National Faceless Appeal Centre, (‘NFAC’ for short) Delhi dated 05/09/2025 pertaining to the Assessment Year 2010-11.
Brief facts of the case are that, an assessment order came to be passed on 26/12/2016 by computing the income of the Assessee at Rs. 86,23,800/-, by making certain additions. Aggrieved by the assessment order dated 26/12/2016, Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 05/09/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee
2 ITA No. 7268/Del/2025 Amunra Properties Pvt. Ltd. Vs. ITO
and in violation of principals of natural justice, dismissed the appeal of the Assessee.
Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.
We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 18th March, 2026
Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 18.03.2026 Reshma Naheed, Sr.P.S
3 ITA No. 7268/Del/2025 Amunra Properties Pvt. Ltd. Vs. ITO
