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Facts
The assessee preferred appeals against the orders of the CIT(A), which were passed ex-parte due to the assessee's failure to appear despite multiple notices. The assessee also raised an issue regarding the validity of assessment orders without due approval under Section 153D and the admission of digital evidence without following procedure.
Held
The Tribunal found that the assessee failed to appear before the lower authorities and did not provide necessary compliance or evidence. The Tribunal also noted that an issue regarding Section 153D approval was not effectively raised before the CIT(A). Considering these factors, the Tribunal decided to set aside the orders and remand the matter.
Key Issues
Whether the assessment orders are valid without proper approval under Section 153D and whether digital evidence was admitted correctly as per Section 65B of the Indian Evidence Act.
Sections Cited
143(3), 153C, 153D, 65B
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Income Tax Appellate Tribunal, “A” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
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
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.
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.
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