Appeal details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 788952 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-11-2025
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
misc
Appeal Filed On
07-07-2025
Judgement Text
" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4317/Del/2025 (ASSESSMENT YEAR 2013-14) AHV Infracon Pvt. Ltd. 22, West Pant Vihar, Saharanpur-247001, Uttar Pradesh. PAN-AAKCA9871C Vs. DCIT, Central Circle-1, Gurgaon. (Appellant) (Respondent) Assessee by Shri Anil Kumar Jain, Adv. & Shri Naman Jain, Adv. Department by Shri Jitender Singh, CIT-DR O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-3, Gurugaon, [CIT(A), in short] dated 29.05.2025 in appeal No. 10493/CIT(A)-3/GGN/2012-13 arising out of the order passed u/s 153C r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) dated 16.01.2024 for Assessment Year 2013-14. 2. Heard the parties and perused the material available on record. At the outset, from the perusal of the order of Ld. CIT(A), it is seen that Ld. CIT(A) has provided various opportunities of hearing however, assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed-off the Date of hearing 25.11.2025 Date of pronouncement 28.11.2025 Printed from counselvise.com 2 ITA No.4317/Del/2025 AHV Infracon Pvt. Ltd. vs. DCIT appeal filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals. 3. Under these facts and circumstances and in the larger interest of justice, the appeal is restored to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving fresh opportunities to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A) and file all the relevant details in support of the grounds of appeal taken. 4. In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced in the open Court on 28.11.2025. Sd/- Sd /- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 28 .11.2025 PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELH Printed from counselvise.com "
AI summary
The case involves AHV Infracon Pvt. Ltd., the appellant, contesting an order from the Ld. Commissioner of Income Tax (Appeals)-3, Gurgaon, which confirmed the additions made by the Assessing Officer (AO) under sections 153C read with section 144 of the Income Tax Act, 1961, for the Assessment Year 2013-14. The primary issue arose from the assessee's failure to comply with notices and submit necessary documents during the appellate proceedings before the CIT(A). Consequently, the CIT(A) upheld the AO's additions. The Income Tax Appellate Tribunal (ITAT) decided to restore the appeal to the CIT(A) for a fresh examination, emphasizing the need for the assessee to actively participate and provide required documentation.
Mehul