PANCHAMRIT REAL ESTATES PRIVATE LIMITED,GURGAON vs. ITO,WARD-3(2), GURGAON

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ITA 2598/DEL/2024Status: DisposedITAT Delhi19 September 2025AY 2011-12Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the Ld. CIT(A) had passed ex-parte orders without hearing the Assessee and had not dealt with all grounds of appeal. Therefore, the Tribunal remanded the matters back to the Ld. CIT(A) for a fresh decision on merits.

What were the facts?

The Assessee filed appeals challenging the orders of the Ld. CIT(A) which dismissed quantum and penalty appeals for Assessment Years 2011-12, 2012-13, and 2017-18. The Assessee argued that the appeals were dismissed without a proper hearing, violating principles of natural justice.

What were the issues?

Whether the Ld. CIT(A) erred in dismissing the appeals without providing a proper hearing to the Assessee, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRA

Hearing: 17/09/2025Pronounced: 19/09/2025

Heard together (2 matters)

ITA No. 2655/DEL/2024
ITA No. 2598/DEL/2024

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER BENCH: The captioned appeals in 2655/Del/2024 and 2600/Del/2024 are filed by the Assessee challenging the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 28/03/2024 pertaining to Assessment Years 2011-12, and 2012- 13and 2017-18, wherein the Ld. CIT(A) dismissed the quantum Appeals filed by the Assessee.

Assessee challenging the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 28/03/2024 pertaining to Assessment Years 2011-12, and 2012-13, wherein the Ld. CIT(A) dismissed the penalty Appeals filed by the Assessee.

3.

The Ld. Counsel for the Assessee vehemently submitted that all the First Appeals filed by the Assessee challenging both quantum as well as penalty have been dismissed by the Ld. CIT(A) without hearing the Assessee which is in violation of principals of natural justice. Further submitted that while deciding the first appeal without dealt all the grounds of Appeal of the Assessee and in a cryptic manner the Ld. CIT(A) has passed the orders impugned. Thus, sought for allowing the Appeals.

4. Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

5.

We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned orders have been passed ex-parte without hearing the Assessee. It is further observed that while deciding the First Appeals, the Ld. CIT(A) has not dealt with all the grounds of Appeals of the Assessee on merits.

Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Frist Appeals afresh on merits in accordance with law after providing opportunity of being heard to the Assessee.

6.

In the result, the Appeals of the Assessee in (A.Y. 2011-12), (A.Y. 2012- (A.Y. 2012-13)are partly allowed for statistical purpose.

Order pronounced in the open court on 19th September, 2025

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