M/S BHUPENDRA AUTOTECH INDUSTRIES (P) LTD.,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, HARYANA

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ITA 5827/DEL/2025Status: DisposedITAT Delhi16 January 2026AY 2015-16Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee also failed to represent themselves before the Tribunal, indicating a lack of interest in pursuing the appeal. The conduct of the assessee was not appreciated, and costs were imposed. However, to meet the ends of justice, the appeal was remitted back to the CIT(A) for a fresh hearing.

What were the facts?

The assessee, M/s Bupendra Autotech Industries (P) Ltd., filed an appeal against an order from the CIT(Appeals)-3, Gurgaon, which arose from an order passed by the DCIT under Section 143(3) of the Income Tax Act, 1961, for AY 2015-16. The assessee failed to appear before the CIT(A) despite multiple opportunities, leading to an ex-parte decision.

What were the issues?

Whether the appeal should be remitted back to the lower authority for a fresh hearing, considering the assessee's non-appearance and the ends of justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

Hearing: 14.01.2026Pronounced: 14.01.2026

O R D E R PER Ms. MADHUMITA ROY, J.M: The captioned appeal, preferred by the assessee, is directed against the order passed by the Ld. CIT(Appeals)-3, Gurgaon, dated 26.08.2025 [Appeal No.

10014/CIT(A)-3/GGN/2017-18], arising out of the order dated 23.03.2017 passed by the DCIT, Central Circle-I, Gurgaon, under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for the assessment year 2015-16.

2.

Inspite of 11 opportunities been granted to the assessee, no one attended on behalf of the assessee before the Ld. CIT(A) and therefore, the Ld. CIT(A) addition made by the Assessing Officer and hence the instant appeal before us.

3.

Even before us inspite of issuance of notice for hearing by the Registry the assessee is not being represented wherefrom it appears that the assessee is not interested in pursuing its appeal. The conduct of the assessee in not being vigilant before the authorities below and before us is not appreciated and thus having regard to this particular conduct of the assessee before the Ld. CIT(A) we impose costs of Rs. 5,000/- to be paid by the assessee to the Prime Minister Relief Fund within a period of 6 days from the date of passing of this order.

4.

However, to meet the ends of justice we would like to give further opportunity of being heard to the assessee by the Ld. CIT(A). Thus the appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for consideration of the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to proceed with the matter only upon receipt of the challan of payment of costs to be deposited by the assessee as mentioned herein above, which is directed to be produced by the assessee before the Ld. CIT(A) at the very inception of the appeal proceedings and in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.

5.

In the result, assessee’s appeal is allowed for statistical purposes.

Order pronounced in open court on 14.01.2026.

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