Rama Associates Private Limited earlier as Essel Realty Developers Private Limited vs Deputy Commissioner Of Income Tax, Delhi

PER VIMAL KUMAR, JM:

The appeal filed by the appellant/ Assessee are against order dated 17.03.2026 of Ld. Commissioner of Income Tax (Appeals)/ NFAC, Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 28.09.2022 of the ld. Assessing Officer/assessment unit (hereinafter referred to as ‘the AO’) u/s 143(3) r.w.s. 144B of the Act for A.Y. 2020-21.

Ld. Authorized Representative for appellant/assessee submitted that ld. CIT(A) erred in dismissing the appeal vide ex parte order for non-filing of any written submission. The matter may be restored to the file of Ld. CIT(A).

Ld. Departmental Representative relied on impugned order.

From examination of record in light of aforesaid rival contention it is crystal clear that ld. CIT(A) vide order dated 17.03.2026 dismissed the appeal vide ex parte order dismissing the appeal for non-filing of written submissions.

In view of above material facts in interest of justice, the impugned order dated 17.03.2026 of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for afresh decision of in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

In the result, the appeal filed by the appellant/assessee is allowed for statistical purposes.