CAR-O-LINER INDIA PVT. LTD.,DELHI vs. PCIT-1 ASSESSING OFFICER, NEW DELHI

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ITA 6951/DEL/2025Status: DisposedITAT Delhi15 December 2025AY 2020-21Bench: SHRI MAHAVIR SINGH (Vice President), SMT. RENU JAUHRI (Accountant Member)3 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 held that the CIT(A) order was passed in gross violation of the principles of natural justice as the assessee was not given an adequate opportunity of being heard. The order of the CIT(A) was set aside.

What were the facts?

The assessee filed an appeal before the CIT(A) against an order passed by the AO. The CIT(A) issued a notice, to which the assessee responded seeking adjournment. However, no further opportunity for a hearing was granted, and the appeal was decided ex-parte.

What were the issues?

Whether the CIT(A) order was passed in violation of principles of natural justice due to denial of adequate hearing opportunity.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: SHRI MAHAVIR SINGH, VICE- & SMT. RENU JAUHRI

For Appellant: Shri Deepak Kataria, CA, Shri Vikram Singh Sharma, SR DR
For Respondent: Shri Vikram Singh Sharma, SR DR
Hearing: 12.12.2025Pronounced: 12.12.2025

Per Renu Jauhri, Accountant Member:

1.

An early hearing petition dated 08.12.2025, filed by the assessee in respect of the above captioned appeal. The petition was fixed for hearing. It has been submitted that Ld. CIT(A), NFAC, erred in law and on facts by passing impugned order dated 22.09.2025 in gross violation of the principles of natural justice as the opportunity of being heard has not been given to him. Resultantly, the key documentary evidences could not be submitted before CIT(A). Before us, both the parties consented for hearing of the appeal.

2.

Ld. AR has requested to restore the file to CIT(A), NFAC, for fresh adjudication after affording due hearing as the order has been passed in gross violation of the principles of natural justice.

3.

We have heard the rival submissions and perused the material available on record. It is noted that the assessee had filed an appeal before Ld. CIT(A) against order of the Ld. AO passed u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961 (hereinafter referred to as “Act”) dated 29.09.2023 wherein several legal and factual grounds have been raised. The Ld. CIT (A) issued notice dated 12.05.2025, in response to which the assessee responded, requesting for adjournment. However, no further opportunity of being heard was granted and the appeal was decided ex-parte by Ld. CIT(A).

4.

In view of the above facts and circumstances, we deem it appropriate to set-aside the order of Ld. CIT(A) with directions to adjudicate the appeal on merits after affording reasonable opportunity of being heard to the assessee.

5.

Accordingly, the early hearing petition is rendered infructuous and the appeal of the assesse is allowed for statistical purposes.

Order pronounced in the Open Court on 12 -12-2025.

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