KRRISH REALTECH PVT LTD,JASOLA DISTRICT CENTER vs. JCIT (OSD), JHANDEWALAN EXTN.

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ITA 3050/DEL/2025Status: DisposedITAT Delhi17 September 2025AY 2014-15Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (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 Income Tax Appellate Tribunal restored all appeals to the ld. CIT(A) for fresh adjudication on merits, directing the CIT(A) to provide an opportunity of being heard to the assessee. The assessee is also directed to make proper submissions and cooperate with the tax authorities.

What were the facts?

The assessee filed multiple appeals before the ld. CIT(A) for assessment years 2012-13 to 2016-17, but these appeals were dismissed in limine due to non-compliance to notices. The ld. CIT(A) sustained additions based on ex-parte orders of the Assessing Officer.

What were the issues?

Whether appeals dismissed in limine by the CIT(A) due to non-compliance should be restored for a decision on merits, granting the assessee an opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 271(1)(c),Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No.3049/DEL/2025
ITA No.3051/DEL/2025
ITA No.3053/DEL/2025

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

(Assessment Year : 2015-16) (Assessment Year : 2015-16) ITA No.3053/DEL/2025 (Assessment Year : 2016-17) ITA No.3054/DEL/2025 (Assessment Year : 2016-17) Krrish Realtech Pvt. Ltd., vs. DCIT, Central Circle 27, Basement – 1, Elegance Tower, New Delhi. Jasola District Centre, New Delhi – 110 025. (PAN : AAECK0193K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anmol Jha, Advocate Shri Vinod Kumar Bindal, Advocate REVENUE BY : Shri Om Prakash. Sr. DR Date of Hearing : 15.09.2025 Date of Order : 17.09.2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :

1. 1. These appeals are filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), Delhi-31 [“ld. CIT(A)”, for short] dated 07.03.2025 for Assessment Years 2012-13 to 2016-17 against the orders passed u/s 143(3)/147, 271(1)(c) and 201(1)/201(1A) of the Income-tax Act, 1961 (for short ‘the Act’).

2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order.

3. At the time of hearing, ld. AR of the assessee submitted that assessee has preferred appeals before ld. CIT (A) but no compliance was made on various notices issued by the ld. CIT (A) and the details are reproduced in the appellate order and the appeals of the assessee were dismissed in limine. Accordingly, he prayed that all these appeals may be restored to the file of ld. CIT (A).

4. On the other hand, ld. DR of the Revenue has not expressed any serious objection and fairly accepted that he has no objection if the matter is restored back to the file of ld. CIT (A).

5. Considered the rival submissions and material placed on record. We observe that the additions were sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of to 3054/DEL/2025 justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.

6.

In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 17th day of September, 2025.

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