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

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ITA 1687/DEL/2025Status: DisposedITAT Delhi29 August 2025AY 2016-17Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)5 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 Tribunal observed that the appeals were dismissed without going into the merits. Therefore, the Tribunal restored the appeals to the file of the CIT(A) for fresh adjudication after providing the assessee with an adequate opportunity to present their case.

What were the facts?

The assessee filed three appeals against orders of the CIT(Appeals) which sustained additions/disallowances. The CIT(Appeals) dismissed the appeals ex parte for non-prosecution due to the assessee not responding to notices.

What were the issues?

Whether the CIT(Appeals) rightly dismissed the appeals for non-prosecution without adjudicating on merits. Whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

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.

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 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

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