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Judgment
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
These three appeals by the assessee are preferred against the order of the Commissioner of Income Tax (Appeals)-31, New Delhi dated 16.10.2025 arising out of the assessment orders dated 30.11.2018 (A.Y. 2011-12) & 29.12.2017 (A.Ys. 2013-14 & 2014-15) passed by the Assessing Officer, DCIT, Central Circle – 25, New Delhi under section 147/153C (A.Y. 2011-12), 153C r.w.s 143(3) (A.Ys. 2013-14 & 2014-15) of Income Tax Act, 1961 (hereinafter referred as “the Act”).
Since the above captioned appeals were heard together and the facts in issues are identical, all the three appeals are being disposed of by this common order for the sake of convenience and brevity.
The grounds of appeal of the assessee in ITA No.8382/Del/2025 are as under :
“The Principal Commissioner of Income-tax (Appeals) 31, New Delhi (hereinafter referred to as the CIT(A)) erred in not taking cognisance of the submissions on record and holding that the appellants did not pursue the appeal filed before him. The appellants, contend that on the facts and in the circumstances of the case and in law, the CIT(A) ought to have dealt with the grounds of appeal raised in Form no 35, reproduced below-
1.That the judgement is against the facts & law of the case.
2.That the learned assessing officer has wrongly made addition of Rs 15,60,000/-on unjustified grounds.
3.That the learned AO has wrongly issued notice against company u/s 148 as the notice was issued merely on the basis of change in opinion as the same issue was discussed while making assessment u/s 153C
4.That the appellant prays to delete the addition as per the order of the LD. A.A. which is based on unjustified and baseless grounds to meet the ends of justice
5.The appellant prays to add, alter or amend any or all the grounds of appeal either before or at the time of hearing of Appeal.”
The appellants crave leave to add to, alter or amend the aforestated ground of appeal.
Brief facts of the case are that the assessee is a company engaged in the business of Leasing and Finance. Assessee filed its original return of income u/s 139(1) of the Act on 07.02.2013 declaring income of Rs.6,96,580/- and the same was processed u/s 143(1) of the Act. A search and seizure operation u/s 132 of the Act was carried out on 18.11.2015. Consequently, assessment was made u/s 153C/143(3) of the Act. Aggrieved, assessee was in appeal before the CIT(A) which was dismissed.
Aggrieved, assessee is before us.
At the outset, learned Counsel of the assessee stated that the CIT(A) has passed an ex-parte order and prayed for setting aside the order to the file of CIT(A) for fresh adjudication.
Per contra, learned DR did not raise any serious objection and relied upon the order of authorities below.
We have heard the rival submissions and perused the material available on record. We find that the CIT(A) had given opportunities to the assessee and in absence of any response from the assessee, the CIT(A) passed an order which in essence is ex-parte order. We are of the considered view that the CIT(A) should have given reasonable opportunities to the assessee to represent the case. We are therefore, of the view that the issues involved in the case be set aside to the file of the CIT(A) for fresh adjudication. The CIT(A) is directed to accord three effective opportunities to the assessee and assessee is likewise directed to avail the opportunities and submit documents/evidence as required by the CIT(A). Failure to respond to the opportunities extended by the CIT(A), may result in adverse view. The appeal of the assessee is decided in aforesaid terms.
In the result, appeal of the assessee is allowed for statistical purposes.
The facts of the appeal of the assessee in ITA No.8383/Del/2025 and ITA No.8384/Del/2025 are identical to the facts of the case decided above. The decision therefore in ITA No. 8382/Del/2026 will apply mutatis mutandis to the facts of the instant cases.
In the result, all the three appeals of the assessee in ITA Nos. 8382, 8383 & 8384/Del/2025 are allowed for statistical purposes.
The order is pronounced in the open court on 13.05.2026.