ITAT Delhi Remands Ex Parte CIT(A) Order in Nirmayaa Consulting Case

The “E” Bench of the Income Tax Appellate Tribunal, Delhi, set aside the appellate order in the case of Nirmayaa Consulting India Pvt. Ltd. for AY 2018–19 and restored the matter to the CIT(A) for fresh adjudication.

Background: Assessment and First Appeal

The assessment was completed under Sections 147 read with 144 and 144B on 14 March 2023, making certain additions. Aggrieved, the assessee filed an appeal before the CIT(A)/NFAC. However, the CIT(A) passed the order dated 4 March 2025 ex parte, dismissing the appeal without hearing the assessee.

Tribunal: Matter Requires Fresh Consideration

Before the ITAT, none appeared for the assessee. The Tribunal proceeded to decide the matter after hearing the Departmental Representative and examining the record.

It observed that:

1. The CIT(A) passed the impugned order without granting an effective opportunity of hearing.
2. All grounds raised by the assessee were not adjudicated on merits.

Considering that the assessee had not participated in the first appellate proceedings, the Tribunal held that, in the interest of justice, the matter should be reconsidered. Accordingly, the ITAT remanded the case to the CIT(A) with directions to decide the appeal afresh on merits after providing proper opportunity of hearing.

The appeal was partly allowed for statistical purposes.