Income Tax Appellate Tribunal - Delhi
Mobi Ocean Mobility Software Solutions ... vs Commissioner Of Income Tax (Appeal), ... on 30 April, 2026
1
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI
(DELHI BENCH 'G' NEW DELHI)
BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER
AND
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
PHYSICAL HEARING
ITA No. 5957/DEL/2025
(A.Y. 2019-2020)
Modi Ocean Mobility Software V CIT(A),
Solutions LLP, s New Delhi
J-1824, JGF Chintranjan park,
New Delhi
PAN ABEFM3211G
Appellant Respondent
Assessee by None
Revenue by Sh Manish Gupta, Sr.DR
Date of Hearing 03/02/2026
Date of Pronouncement 30/04/2026
ORDER
PER KRINWANT SAHAY, AM :
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre ('Ld. CIT(A)/NFAC' for short), New Delhi dated 20.08.2025 for the Assessment Year 2019-20
2. Grounds of appeal raised by the Assessee are as under:
A. That the Ld. CIT (A) has grossly erred both in law and on fact by dismissing the appeal of the appellant 2 5957/Del/2025 on the ground of non-submission of response to the notices which was beyond the control of the appellant.
B. That the Ld. CIT (A) has grossly erred both in law and on fact by confirming the addition of estimated profit @ of 8% being Rs. 32,46,402/- imposed by the Assessing Officer.
C. That the Ld. CIT (A) has grossly erred both in law and on fact by confirming the addition of amount received from the parties to the tune of Rs. 6,45,290/- imposed by the Assessing Officer in para 3.5 of the assessment order.
D. That the Ld. CIT (A) has grossly erred both in law and on fact by confirming the addition of amount of import from China for the value of Rs. 32,31,285/- imposed by the Assessing Officer in para 3.5 of the assessment order.
E. On the facts and circumstances of the case it is submitted that the approval of the Pr. CIT Delhi-10, New Delhi is not a valid approval under the law. F. On facts and circumstances of the case, it is submitted that the notice u/s 148A(b) of the Act, and order passed U/s 148A(d) of the Act and Notice U/s 148 of the Act are invalid and illegal as the same is contrary to the amended provision of Section 151A read with Section 144B of the IT Act.
G. In view of the facts and circumstances of the case the appellant prays that the appeal may kindly be allowed by set asiding the impugned order or to pass any other order which this Hon'ble Tribunal deems fit and proper including remanding back the appeal to Ld. CIT(A) for fresh adjudication.
3 5957/Del/2025 H. The above grounds of appeals are independent of, and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein as may be considered necessary either before or during the hearing of the appeal.
3. None appeared on behalf of the Assessee despite the fact that notice of hearing had been duly issued well in advance by the ITAT. However, upon perusal of the material available on record, we are of the view that the appeal can be adjudicated on the basis of such material. Accordingly, we proceed to decide the appeal after hearing the Ld. Departmental Representative.
4. From the grounds of appeal raised by the Assessee, it is gathered that the main grievance of the Assessee is that the Ld. CIT(A), without properly considering the submissions and the material available on record and adjudicating the issues on merits, dismissed the appeal by merely upholding the action of the Assessing Officer. Accordingly, the Assessee through grounds of appeal raised made a prayer to quash/set aside the impugned order of 4 5957/Del/2025 the Ld. CIT(A) and to remand the matter to the file of the lower authorities for fresh adjudication.
5. Per contra, the Ld. DR relied mostly on the orders of the authorities below However, simultaneously, he pointed out that despite opportunities given by the Ld. CIT(A) to the Assessee, no compliance was made.
6. We have carefully considered the findings recorded by the Ld. Assessing Officer in the assessment order as well as those of the Ld. CIT(A) in the appellate order, and have also taken into account the submissions advanced by the Ld. Departmental Representative. It is observed that the assessment has been framed ex parte by the Assessing Officer, which has been upheld by the Ld. CIT(A) without adjudicating the issues on merits or duly considering the material available on record. Further, though notices are stated to have been issued through the ITBP portal, no cogent evidence regarding proper service of such notices has been placed on record by the Revenue.
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7. In these circumstances, and in the interest of principles of natural justice, we are of the considered view that the Assessee deserves to be afforded one more effective opportunity to present its case.
8. Accordingly, we set aside the impugned orders and restore the matter to the file of the Assessing Officer for fresh adjudication de novo on merits, after duly considering the submissions and evidences that may be furnished by the Assessee, as well as the material available on record. Needless to add, the Assessing Officer shall afford adequate and reasonable opportunity of being heard to the Assessee. The Assessee is also directed to extend full cooperation in the remand proceedings. All grounds and contentions available under law are kept open. Ordered accordingly.
9. Since we have remanded the matter back to the file of the AO, therefore, we are not giving any findings on other grounds of appeal raised by the Assessee. Therefore, the appeal of the Assessee stands allowed for statistical purposes.
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10. In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 30 t h April, 2026
Sd/- Sd/-
(YOGESH KUMAR U.S.) (KRINWANT SAHAY)
JUDICIAL MEMBER ACCOUNTANTMEMBER
RKK/'R.N, Sr PS
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT, NEW DELHI
7 5957/Del/2025