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IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH, ‘C’: NEW DELHI

BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER&

SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER

ITA Nos.1440, 1441, 1442 AND 1443/Del/2025

[Assessment Years: 2020-21, 2018-19, 2019-20 and 2021-22]

V K Ready Mix Concrete Pvt. Deputy Commissioner of Income

Ltd. Tax, Central Circle-30,

Khasra No.434, Village Vs 2^nd Floor, ARA Centre,

Sabhapur, Rati Ram Marg, Jhandewalan, Delhi-110055

Delhi-110094

PAN AAECV6568K

Appellant Respondent

ITA Nos.2952, 2953 AND 2954/Del/2025

[Assessment Years: 2018-19, 2019-20 and 2020-21]

Assistant Commissioner of V K Ready MiX Concrete Pvt.

Income Tax, Central Circle- Ltd.

30, Room No.320, 3^rd Floor, Vs Khasra No.434, Village Sabhapur,

ARA Centre, 2^nd Floor, ARA Rati Ram Marg,

Centre, Jhandewalan Delhi-110094

Extension, Delhi-110055

PAN AAECV6568K

Appellant Respondent

Assessee by None

Revenue by Shri Mukesh Kumar Jha, CIT(DR)

Date of Hearing 17.12.2025

Date of Pronouncement 19.12.2025

ORDER

PER BENCH

This bunch of seven appeals as per following details have been

preferred by the assessee and by the Revenue respectively against the separate

ITA No.1440 to 1443/Del/2025

orders of ld. Commissioner of Income Tax (Appeals)-30, New Delhi

(hereinafter referred to as ‘ld. CIT(A)’). The word ‘Act’ herein this order

would mean Income Tax Act, 1961.

S. CIT(A) Order

Appeal Nos. AYs Appellant Respondent

No. Details

ITA V K Ready Appeal Deputy

No.1440/Del/2025 Mix Concrete No.30/10778/2019- Commissioner of

2020-

1 Pvt. Ltd. 20 dated Income Tax,

21

PAN 30.01.2025 Central Circle-30,

AAECV6568K

ITA

V K Ready

No.1441/Del/2025 Appeal Deputy

2018- Mix Concrete

No.30/10372/2017- Commissioner of

2 19 Pvt. Ltd.

18 dated Income Tax,

PAN

30.01.2025 Central Circle-30,

AAECV6568K

ITA

V K Ready Appeal

No.1442/Del/2025

Mix Concrete No.30/10609/2018- Deputy

2019-

Pvt. Ltd. 19 dated Commissioner of

3 20

PAN 30.01.2025 Income Tax,

AAECV6568K Central Circle-30,

ITA

V K Ready Appeal

No.1443/Del/2025

Mix Concrete No.30/10119/2020- Deputy

2021-

Pvt. Ltd. 21 dated Commissioner of

4 22

PAN 24.12.2024 Income Tax,

AAECV6568K Central Circle-30,

ITA

Assistant

No.2952/Del/2025 Appeal V K Ready Mix

Commissioner

2018- No.30/10372/2017- Concrete Pvt. Ltd.

5 of Income Tax,

19 18 dated PAN

Central Circle-

30.01.2025 AAECV6568K

30,

ITA Assistant Appeal

V K Ready Mix

No.2953/Del/2025 Commissioner No.30/10609/2018-

2019- Concrete Pvt. Ltd.

6. of Income Tax, 19 dated

20 PAN

Central Circle- 30.01.2025

AAECV6568K

30,

Page 2 of 14

ITA No.1440 to 1443/Del/2025

ITA Appeal

Assistant

No.2953/Del/2025 No.30/10778/2019- V K Ready Mix

Commissioner

2020- 20 dated Concrete Pvt. Ltd.

7. of Income Tax,

21 30.01.2025 PAN

Central Circle-

AAECV6568K

30,

ITA No.1400 to 1443/Del/2025 (Assessee’s appeal)

2. The assessee has contested the order of the ld. CIT(A) for Assessment

Years 2018-19, 2019-20-, 2020-21 and 2021-22 through the above four

appeals. The Registry had noted that the grounds of appeal uploaded by the

assessee were not signed by the assessee. Accordingly, the mistake was

communicated for rectification through communication dated 11.03.2025 of

the Registry. On 27.08.2025, the ld. AR of the assessee namely Shri Jatin

Gupta was present who filed signed grounds of appeal. Hon’ble Bench noted

that the grounds of appeal signed by the assessee were actually photocopies

of signed copies. Accordingly, the Hon’ble Bench directed the appellant

assessee to file copies of grounds of appeal signed in original. At the request

of the ld. AR the case was adjourned for 27.10.2025. On the said date none

appeared on behalf of the appellant assessee. The Bench observed and issued

directions for defect removal and posted the matter for 17/12/2025. Once

again there has been no response from assessee.

3. Section 253(6) of the Act clearly postulate that an appeal before the

tribunal shall be filed in the prescribed form and verified in the prescribed

manner. Grounds of appeal filed by an appellant constitute integral document

Page 3 of 14

ITA No.1440 to 1443/Del/2025

in an appeal memorandum. It is necessary