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Facts
The assessee filed an appeal against the order of the CIT(A) which confirmed additions made by the AO. The CIT(A) had provided opportunities for hearing, but the assessee failed to submit any written submissions or replies.
Held
The Tribunal held that in the interest of justice, the appeal should be restored to the file of the CIT(A) for fresh adjudication. The assessee was directed to participate in the proceedings and provide relevant details.
Key Issues
Whether the CIT(A) was justified in disposing of the appeal ex-parte due to non-compliance by the assessee, and if the appeal should be restored for fresh adjudication.
Sections Cited
153C, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
(ASSESSMENT YEAR 2013-14) AHV Infracon Pvt. Ltd. DCIT, 22, West Pant Vihar, Central Circle-1, Saharanpur-247001, Vs. Gurgaon. Uttar Pradesh. PAN-AAKCA9871C (Appellant) (Respondent) Assessee by Shri Anil Kumar Jain, Adv. & Shri Naman Jain, Adv. Department by Shri Jitender Singh, CIT-DR Date of hearing 25.11.2025 Date of pronouncement 28.11.2025 O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-3, Gurugaon, [CIT(A), in short] dated 29.05.2025 in appeal No. 10493/CIT(A)-3/GGN/2012-13 arising out of the order passed u/s 153C r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) dated 16.01.2024 for Assessment Year 2013-14.
Heard the parties and perused the material available on record. At the outset, from the perusal of the order of Ld. CIT(A), it is seen that Ld. CIT(A) has provided various opportunities of hearing however, assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed-off the AHV Infracon Pvt. Ltd. vs. DCIT appeal filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.
Under these facts and circumstances and in the larger interest of justice, the appeal is restored to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving fresh opportunities to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A) and file all the relevant details in support of the grounds of appeal taken.
In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced in the open Court on 28.11.2025.