Case Law Details
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.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is filed by the assessee against the order of Ld. CIT(A), Delhi-31 dated 07.08.2025 for the A.Y. 2012-13 in sustaining the exparte assessment made by the AO u/s.144 r.w.s. 147 of the Act.
2. Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(A) passed exparte order and dismissed the appeal of the assessee by observing that no compliance was made by the assessee.
3. Ld. Counsel also submitted that the AO made the addition and passed order u/s.144 r.w.s. 147 of the Act without considering the submissions made by the assessee during the course of assessment proceedings. Ld. Counsel for the assessee, therefore, submitted that matter may be restored to the file of the AO to consider the submissions made by the assessee and complete the assessment afresh in accordance with law after providing adequate opportunity to the assessee.
4. Heard rival contentions and perused the materials placed before us. On perusal of pages -32 and 33 of paper book, we observed that the assessee in the course of e-proceedings furnished its response to the notice issued by AO, including copy of ITR alongwith computation of income, copy of balance sheet and P & L account, copy of bank account alongwith narrations etc. None of these documents and response, furnished by the assessee were considered by the AO while completing the assessment nor the Ld. Ld. CIT(A) while passing the order, rather the Ld. CIT(A) observed that the assessee did not file any return nor furnished any details before the AO which is contrary to record.
5. Thus, we feel it just and appropriate to restore the issue in appeal to the file of the AO. Accordingly, we restore this issue to the file of the AO with a direction to consider all the submissions, evidences furnished by the assessee and complete the assessment afresh and in accordance with law after providing adequate opportunity to the assessee.
6. In the result, the appeal is allowed for statistical purpose.
Order pronounced in the open court on 19.05.2026.
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