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Facts
The assessee, M/s AK Landcon Pvt. Ltd., filed appeals against the orders of the Assessing Officer. The assessee failed to appear for hearings before the First Appellate Authority despite multiple notices. The First Appellate Authority proceeded ex-parte. The assessee also raised an issue regarding the absence of approval under section 153D of the Act for the assessment orders.
Held
The Tribunal noted that the assessee failed to appear before the First Appellate Authority and did not provide necessary details or evidence. However, considering the issues raised, the Tribunal decided to remand the matter back to the First Appellate Authority to provide a fresh opportunity for hearing and submission.
Key Issues
Whether the assessment orders were passed without proper approval under section 153D, and whether digital evidence was admitted without following the procedure under Section 65B of the Indian Evidence Act, 1872.
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