Jaypeeco India Pvt. Ltd. Vs ITO (ITAT Delhi)
The Income Tax Appellate Tribunal Delhi set aside assessment and appellate orders after finding that submissions and documents filed electronically by the assessee during assessment proceedings were not considered by the tax authorities.
The assessee challenged the order of the Commissioner of Income Tax (Appeals) dated 07.08.2025 for Assessment Year 2012-13, which had sustained an ex parte assessment passed under Sections 144 read with 147 of the Income Tax Act. The assessee contended that the CIT(A) dismissed the appeal ex parte on the ground of non-compliance and that the Assessing Officer also completed the assessment without considering submissions filed during the assessment proceedings.
The Tribunal examined the paper book and observed that the assessee had furnished responses during e-proceedings, including copies of the income tax return, computation of income, balance sheet, profit and loss account, and bank account details with narrations. The Tribunal noted that these documents and responses were not considered by the Assessing Officer while completing the assessment. It also observed that the CIT(A)’s finding that no return or details were filed by the assessee was contrary to the record.
Holding that the matter required fresh examination, the Tribunal restored the issue to the file of the Assessing Officer with directions to consider all submissions and evidence furnished by the assessee and complete the assessment afresh in accordance with law after providing adequate opportunity to the assessee. The appeal was allowed for statistical purposes.
