VENKATESHWAR PLANTATION PRIVATE LIMITED,DELHI vs. ACIR, CIRCLE-25(1), DELHI
ITA Nos.1686, 1687 & 1688/Del/2025
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A Nos.1686, 1687 & 1688/Del/2025
िनधा रणवष /Assessment Years: 2015-16, 2016-17 & 2017-18
VENKATESHWAR PLANTATION PRIVATE
LIMITED,
189-A-3, S/F, Arjun Nagar,
Nauroji Nagar,
Delhi.
PAN No.AACCV3751C
बनाम
Vs.
ACIT,
Circle 25(1),
C.R. Building, Delhi.
अपीलाथ Appellant
यथ/Respondent
Assessee by Shri Tarun Chanana, Adv. &
Shri Gaurav Jail, Adv.
Revenue by Shri Manish Gupta, Sr. DR
सुनवाईकतारीख/ Date of hearing:
25.08.2025
उोषणाकतारीख/Pronouncement on 29.08.2025
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
ITA Nos.1686, 1687 & 1688/Del/2025
additions/disallowances made by the Assessing Officer while completing the assessments for these assessment years.
2. 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).
3. 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.
4. 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 ITA Nos.1686, 1687 & 1688/Del/2025
additions/disallowances made by the Assessing Officer in the assessment order by giving his own findings.
5. In the result, these appeals are allowed for statistical purpose.
Order pronounced in the open court on 29.08.2025 (M BALAGANESH) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 29.08.2025
*Kavita Arora, Sr. P.S.