PANCHAMRIT REAL ESTATES PRIVATE LIMITED,GURGAON vs. ITO,WARD-3(2), GURGOAN
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRA
PER BENCH:
The captioned appeals in ITA
Nos.
2599/Del/2024,
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.
2. The ITA No. 2598/Del/2024 and 2654/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 2012-13, wherein the Ld. CIT(A) dismissed the penalty Appeals filed by the Assessee.
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.
Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.
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) 2599/DEL/2024 (A.Y. 2011-12), ITA No. 2655/DEL/2024 (A.Y. 2012- 13), ITA No. 2600/DEL/2024 (A.Y. 2017-18), ITA No. 2598/DEL/2024 (A.Y. 2011-12) and ITA No. 2654/DEL/2024 (A.Y. 2012-13)are partly allowed for statistical purpose. Order pronounced in the open court on 19th September, 2025 (NAVEEN CHANDRA) JUDICIAL MEMBER Date:- 19 .09.2025 R.N, Sr.P.S*