BHAWANI METALLOY PRIVATE LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE -13, DELHI
Income Tax Appellate Tribunal, DELHI “G” BENCH: NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
PER BENCH :
The captioned appeals are filed by the assessee against the different orders passed by Ld. Commissioner of Income Tax (A)-26,
New Delhi [“Ld.CIT(A)”] passed u/s 250 of the Income Tax Act, 1961
[“the Act”] arising from the different assessment orders are tabulated as under:-
Sl.
No.
ITA No.
Assessment
Years
CIT(A)’s order dated
AO’s order dated
Assessment
Order passed u/s 1. 2048/Del/2025
2017-18
12.02.2025
29.02.2024
153C r.w.s. 143(3)
2. 2049/Del/2025
2018-19
12.02.2025
29.02.2024
153C r.w.s. 143(3)
3. 2050/Del/2025
2019-20
12.02.2025
29.02.2024
153C r.w.s. 143(3)
4. 2051/Del/2025
2020-21
12.02.2025
29.02.2024
153C r.w.s. 143(3)
5. 2052/Del/2025
2021-22
12.02.2025
29.02.2024
153C r.w.s. 143(3)
ITA Nos.2048 to 2052/Del/2025
2. On hearing both the sides, we find that after arguing the appeals at some length with regard to the additional grounds raised by the assessee questioning the impugned assessment order on the basis of being barred by limitation, it was further contended that Ld.CIT(A) has decided the appeals ex-parte without being giving due opportunity of hearing to the assessee.
Ld.AR has also pointed out that the assessee intended to raise questions with regard to admissibility of electronic evidences but came could not be raised. After going through the impugned order passed by Ld. CIT(A), we find that although in the order of Ld.CIT(A), all notices issued to the assessee are mentioned. However, looking to the mode of service the ends of justice, requires an opportunity to contest on merits as well as questions of law which are also raised before us. 4. The issues on merits and the legal issues as now raised are restored to the file of Ld.CIT(A) to provide reasonable opportunity of hearing and decide the appeals afresh in accordance with law. 5. In the result, captioned appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open Court on 30.07.2025. (ANUBHAV SHARMA)
JUDICIAL MEMBER
ITA Nos.2048 to 2052/Del/2025
*Amit Kumar, Sr.P.S*