EMPR SERVICES PRIVATE LIMITED,GURUGRAM vs. INCOME TAX OFFICER WARD 1(4), GURUGRAM

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ITA 4035/DEL/2025Status: DisposedITAT Delhi26 November 2025AY 2017-2018Bench: SHRI S RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)2 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 condoned the delay in filing the appeal and set aside the orders of the AO and CIT(A). The matter was restored to the file of the AO for a fresh decision after affording a fair opportunity of hearing to the assessee.

What were the facts?

The assessee preferred an appeal against the order of the learned CIT(A) which had dismissed the appeal for being defective. The assessee failed to comply with notices and appear before the AO, leading to an ex-parte assessment order, and subsequently failed to provide requisite documents to the CIT(A).

What were the issues?

Whether the appeal should be allowed for statistical purposes after setting aside the orders of the lower authorities due to non-compliance and lack of opportunity.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Manish Gupta, Sr. DR
Hearing: 24.11.2025Pronounced: 24.11.2025

O R D E R PER VIMAL KUMAR, J.M: This appeal, preferred by the assessee, is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi, dated 23.12.2024 [DIN & Order No. ITBA/NFAC/S/250/2024-25/1071448338(1)], hereinafter referred to as “learned CIT(A)”, u/s 250 of the Income-tax Act, 1961, hereinafter referred to as the “Act” (arising out of assessment order dated 7.12.2019 of the learned Income Tax Officer, Ward 1(4), Gurgaon, hereinafter referred to as “learned AO”), for assessment year 2017-18.

2.

At the time of hearing none appeared on behalf of the appellant assessee. Learned Authorized Representative for the Department of Revenue submitted that assessee failed to comply with several notices and appear before the learned AO. The assessee did not produce requisite form along with annexures despite several opportunities by the learned CIT(A).

3.

From perusal of record, in light of aforesaid submissions, it is amply clear that there is delay of 1940 days in filing of the present appeal. In the interest of natural justice delay of 1940 days in filing of the present appeal is condoned. The appellant assessee failed to comply with several notices and appear before the learned AO, so the learned AO passed order dated 07.12.2019 u/s 144 of the Act. The appellant assessee despite opportunities failed to upload the requisite documents along with enclosures before the learned CIT(A). The learned CIT(A) dismissed the appeal of the appellant assessee treating the same as defective.

3.1 In view of above material facts, in the interest of justice, orders dated 7.12.2019 of learned AO and 23.12.2024 of learned CIT(A) are set aside and the matter is restored to the file of learned AO for fresh decision in accordance with law after affording fair opportunity of hearing to appellant assessee.

4.

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

Order pronounced in open court on 24.11.2025.

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