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Facts
The appeals were filed by the Assessee against orders passed by the Commissioner of Income Tax (Appeals) pertaining to Assessment Years 2013-14 to 2017-18. The appeals arose from an assessment order passed under Section 153A r.w.s 143(3) of the Income-tax Act. The lower appellate authority had passed an ex-parte order as the assessee did not appear before it.
Held
The Tribunal noted that the assessee had not appeared before the Ld. CIT(A) despite opportunities and notices, leading to an ex-parte order. The Tribunal decided to remit the issues back to the Ld. CIT(A) for proper adjudication, directing the Ld. CIT(A) to pass a reasoned order.
Key Issues
Remand of the case to the lower appellate authority for fresh hearing due to non-appearance of the assessee.
Sections Cited
153A, 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 BRAJESH KUMAR SINGH
Date of Hearing 07.01.2026 Date of Pronouncement 07.01.2026 ORDER PER BENCH:
These bunch of five appeals filed by the Assessee are against the same orders dated 21.07.2025 of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)], pertaining to Assessment Years 2013- 14, 2014-15, 2015-16, 2016-17 and 2017-18 respectively, arising out of same Assessment order dated 31.12.2018 under Section 153A r.w.s 143(3) of the Income-
IT(SS)A- 5773 to 5777/Del/2025 Mann Proper�es and Developers Pvt. Ltd. tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle-1, Noida (hereinafter referred to as the ‘AO’). Since the issues involved in both the appeals of the same assessee are related, they are disposed of by this consolidated order, for the sake of convenience and brevity.
The Ld. Counsel appearing for the assessee sought for an adjournment for filing the Paper Book, which are to be compiled. On the other hand, the Ld. CIT(DR) has drawn our attention to this particular fact that the order passed by the Ld. CIT(A) is admittedly an ex parte order. In fact, page 2 of the said order mentions about different dates that were fixed for hearing only to provide opportunities to the assessee to represent its case before the said authority. However, for some reason or the other, the assessee could not appear and argue the matter before the Ld. CIT(A).
Under these facts and circumstances of this matter, the Ld. CIT(DR) vehemently opposed the submissions of the Ld. AR and submitted that since the impugned order is an ex parte one and no cooperation was made before the Ld. CIT(A), the order requires to be remitted back to the said authority for fresh hearing on the issues involved therein.
Having heard the Ld. Counsels appearing for the parties and considering the order passed by the Ld. CIT(A) dated 21.07.2025 and the dates mentioned therein, despite notices sent to the assessee, none appeared, no co-operation has been made
IT(SS)A- 5773 to 5777/Del/2025 Mann Proper�es and Developers Pvt. Ltd. by the assessee before the said authority, we dispose these appeals by remitting the issues to the file of the Ld. CIT(A) for proper adjudication of the same. The Ld. CIT(A) is directed to pass a reasoned order as per the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to pass a reasoned order strictly in accordance with law. Accordingly, these appeals are allowed for statistical purposes.
In the result, appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 07th January, 2026