M/S A K LANDCON PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI

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ITA 6475/DEL/2025Status: DisposedITAT Delhi11 February 2026AY 2015-16Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to appear before the First Appellate Authority despite multiple notices and did not provide necessary details or corroborative evidence. The Tribunal also observed that a ground regarding the absence of approval under Section 153D was raised before them but not effectively before the CIT(A).

What were the facts?

The assessee's appeals were filed against the orders of the Commissioner of Income-tax (Appeals) which upheld the orders of the Assessing Officer passed under sections 143(3)/153C of the Income-tax Act, 1961. The assessee did not appear for hearings despite notices, leading to ex-parte proceedings before the First Appellate Authority.

What were the issues?

Whether the assessment orders were valid without due approval under Section 153D and whether digital evidence was admitted without following Section 65B of the Indian Evidence Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C,Section 153D,Section 65B

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Hearing: 10.02.2026Pronounced: 11.02.2026

ITA No. & Ld. FAA who Appeal No. & Date of order AO who passed the AY passed the appellate of the Ld. FAA assessment order & order Date of order 6475/D/25 CIT(A)-25, New DIN No : DCIT, 2015-16 Delhi ITBA/APL/M/250/2025- Central Circle -28 26/1079621761(1) Dated 15.02.2024 Dated 14.08.2025 6476/D/25 CIT(A)-25, New DIN No : DCIT, 2016-17 Delhi ITBA/APL/M/250/2025- Central Circle -28 26/1079621977(1) Dated 15.02.2024 Dated 14.08.2025 6477/D/25 CIT(A)-25, New DIN No : DCIT, 2017-18 Delhi ITBA/APL/M/250/2025- Central Circle -28 26/1079622147(1) Dated 15.02.2024 Dated 14.08.2025 6478/D/25 CIT(A)-25, New DIN No : DCIT, 2018-19 Delhi ITBA/APL/M/250/2025- Central Circle -28 26/1079622282(1) Dated 15.02.2024 Dated 14.08.2025 6479/D/25 CIT(A)-25, New DIN No : DCIT, 2019-20 Delhi ITBA/APL/M/250/2025- Central Circle -28 26/1079622438(1) Dated 15.02.2024 Dated 14.08.2025

2.

None has appeared for the assessee in spite of notices being issued for today. We have gone through the impugned orders and the ground as raised with the assistantance of ld. DR and are of the considered view that no P a g e | 3 5 Appeals M/s AK Landcon Pvt. Ltd. (AY: 2015-16 to 2019-20) purpose will be served by any further notices as the impugned order passed by ld. First Appellate Authority indicates that due failure of assessee to appear in response to as many as 10 notices issued the ld. First Appellate Authority, relying decision of Hon’ble Supreme Court in CIT Vs. B.N.

Bhattacharjee (1977) 118 ITR 461 (SC), ld.CIT(A) has proceeded ex-parte and though issue on merits have been touched but the same have not been considered as ld. First Appellate Authority has observed that during appellate proceedings, the appellant has also not complied and has been evasive and furnished no details and corroborative evidence in support of its contention contesting the additions made in the assessment orders.

3.

Further, we find that that assessee has also raised an issue before us that assessment orders are without due approval u/s 153D of the Act and the impugned orders show that when notice was issued for hearing on 08.04.2025 adjournment was sought on the basis that copy of approval u/s 153D has to be obtained. It appears that no effective ground in this regard was raised before ld. CIT(A). At the same time we find that assessee has also raised ground before us about the admission of digital evidence without following procedure laid down in Section 65B of the Indian evidence Act, 1872.

P a g e | 4 5 Appeals M/s AK Landcon Pvt. Ltd. (AY: 2015-16 to 2019-20) 4. In the light of the aforesaid discussion we are of the considered view that matter requires to be sent back to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee wherein assessee can raise relevant legal ground and file submission in support of the merits too.

5.

The appeals are allowed for statistical purposes. The impugned orders of ld. CIT(A) are set aside with consequences to follow as per the directions above.

Order pronounced in the open court on 11.02.2026

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