VENKATESHWAR PLANTATION PRIVATE LIMITED,DELHI vs. ACIR, CIRCLE-25(1), DELHI

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ITA 1686/DEL/2025Status: DisposedITAT Delhi29 August 2025AY 2015-16Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1686, 1687 & 1688/Del/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17 & 2017-18 | Assessee | | Respondent | |:-------------------------------------------------------------------------------------------------------------|:-------------:|:------------------------------------------| | VENKATESHWAR PLANTATION PRIVATE LIMITED, 189-A-3, S/F, Arjun Nagar, Nauroji Nagar, Delhi. PAN No.AACCV3753 pages

AI SummaryRemanded

Facts

The assessee filed appeals against the orders of the CIT(Appeals) for AY 2015-16, 2016-17 & 2017-18, which had sustained additions/disallowances made by the Assessing Officer. The CIT(Appeals) dismissed these appeals ex parte due to non-prosecution, as the assessee did not respond to notices, without deliberating on the merits of the case.

Held

The Income Tax Appellate Tribunal (ITAT) decided that the appeals should be restored to the file of the CIT(Appeals) for fresh adjudication. The CIT(Appeals) is directed to provide adequate opportunity to the assessee, and if the assessee fails to respond, then to proceed to dispose of the appeals on their merits.

Key Issues

Whether the CIT(Appeals) was justified in dismissing appeals ex parte for non-prosecution without adjudicating on the merits of the additions/disallowances, and the necessity of providing adequate opportunity of hearing to the assessee.

Sections Cited

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH

For Appellant: Shri Tarun Chanana, Adv. &, Shri Gaurav Jail, Adv

For Respondent: Shri Manish Gupta, Sr. DR

Hearing: 25.08.2025

सुनवाईक�तारीख/ Date of hearing: 25.08.2025 29.08.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.

These three appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals)-NFAC, Delhi dated 02.01.2025 for the assessment years 2015-16, 2016-17 & 2017-18 in sustaining various additions/disallowances made by the Assessing Officer while completing the assessments for these assessment years.

Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(Appeals) passed order ex parte dismissing the appeal of the assessee without going into the merits of the additions/disallowances made in the assessment order. Ld. Counsel submitted that the appeals were dismissed by the Ld. CIT(A) primarily for the reason that the assessee did not respond to the notices issued by the Ld. CIT(A).

Heard rival submissions, perused the orders of the Ld. CIT(A).

It is noticed that the Ld. CIT(Appeals) dismissed the appeals of the assessee for non-prosecution and without going into the merits of the additions/disallowances made by the Assessing Officer.

Considering the rival submissions and the observations of the Ld. CIT(Appeals), we are of the view that these appeals should be restored to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. In the event of the assessee not responding to the notices of the Ld. CIT(Appeals), the Ld.CIT(A) shall proceed to dispose of the appeals on the merits of the additions/disallowances made by the Assessing Officer in the assessment order by giving his own findings.