KAVERY BUILDWELL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, DELHI

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 21.03.2025 pertaining to A.Y. 2012-13. ITA No. 3315/DEL/2025 [A.Y. 2012-13]
2. At the very outset, the ld. counsel for the assessee vehemently contended before us that the Assessing Officer passed an ex parte order u/s 144/147 of the Income-tax Act, 1961 [the Act, for short]. Neither the Assessing Officer nor the ld. CIT(A) have addressed the additional ground filed by the assessee. It is the say of the ld AR that the application for adjournment filed by the assessee have not been considered by the NFAC/ld. CIT(A). The ld. counsel for the assessee stated that the ld. CIT(A) passed the ex-parte order without providing reasonable and sufficient opportunity of being heard to the assessee. It is the say of the ld. counsel for the assessee that the principles of natural justice were violated as the ld. CIT(A) passed ex-parte order without granting proper opportunity of being heard to the assessee.
3. Per contra, the ld. DR submitted that the ld. CIT(A) was right in deciding the appeal against the assessee as the assessee has not filed any reply to the notices issued.
4. In rejoinder, the ld. counsel for the assessee submitted that the concerned person who was looking after the tax matters of the assessee was suffering from paralytic attack and hence he was unable to file any response before the Assessing Officer.

ITA No. 3315/DEL/2025 [A.Y. 2012-13]
CIT(A). The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering all the documents/evidence. The assessee is also directed to provide necessary information/ documents as required by the ld. CIT(A).
6. In the result, appeal of the assessee in ITA No. 3315/DEL/2025 is allowed for statistical purposes.
The order is pronounced in the open court on 10.12.2025. [CHALLA NAGENDRA PRASAD]

[NAVEEN CHANDRA]
JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated: 10th December, 2025. VL/

ITA No. 3315/DEL/2025 [A.Y. 2012-13]
Page 4 of 4