S.R. ASHOK & ASSOCIATES PRIVATE LIMITED,VASANT KUNJ, NEW DELHI vs. DCIT/ACIT, CIRCLE-22(2), DELHI, DELHI

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ITA 2998/DEL/2025Status: DisposedITAT Delhi13 November 2025AY 2019-20Bench: SHRI M BALAGANESH (Accountant Member), Ms. MADHUMITA ROY (Judicial 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 assessee should be given a further opportunity of being heard. The matter was set aside to the Assessing Officer for fresh adjudication, ensuring the assessee is heard and evidence is considered.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A)/NFAC, which arose from an order passed by the Assessing Officer under Section 147 r.w.s. 144. The assessee claimed an adjournment was sought but not considered, leading to an ex parte decision.

What were the issues?

Whether the assessee was rightly proceeded against ex parte by the authorities below without considering the adjournment request, and if a fresh opportunity of being heard should be granted.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI M BALAGANESH

For Appellant: Shri Maneesh Upneja, Adv. &, Shri Baldevraj, Adv
Hearing: 11.11.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

1.

The instant appeal, preferred by the assessee, is directed against the order dated 15.04.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1075633136(1), passed by the Ld. CIT(A)/NFAC, Delhi, arising out of the order dated 22.03.2024, passed by the Assessment Unit, Income Tax Department, under Section 147 r.w.s.

144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2019-20.

CIT(A)/NFAC dated 15.04.2025 is an ex parte one arising out of order passed by the Learned Assessing Officer under Section 144 of the Act. It is relevant to mention that it has been noted by the Ld. CIT(A) that inspite of opportunities of being afforded to the assessee notice whereof delivered upon the assessee through registered e-mail, no response was received. On the other hand it is the case of the assessee that though the adjournment was sought for to file the written submissions before the Ld. CIT(A) the same was not considered and the matter was finalized ex parte. Under these circumstances of the matter Learned AR, therefore, prayed for setting aside the issue to the file of the Learned AO for fresh adjudication of the matter.

3.

Heard the parties and perused the materials available on record. Considering the order passed by the Learned AO and further confirmed by the First Appellate Authority without considering the application filed by the assessee praying for time to file the written submissions, we find that the assessee be given further opportunity of being heard. Thus, in order to prevent the miscarriage of justice, the appeal is disposed of by setting aside the matter to the file of the Learned Assessing Officer for fresh adjudication of the issue involved in the matter upon granting an opportunity of being heard to the assessee and upon considering 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. Assessing Officer, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.

4.

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

Order pronounced in open court on 11.11.2025.

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