JINDAL GREEN CROP INTERNATIONAL PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

The present appeal is filed by the assessee against the order dated 13.12.2024 passed by Ld. Commissioner of Income Tax (A)- 24, New Delhi [“Ld.CIT(A)”] in Appeal No.CIT(A), Delhi- 24/11075/2014-15 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 23.03.2024 passed u/s 147 r.w.s. 144 of the Act pertaining to assessment year 2015- 16.

From the perusal of para 4.2.1 & 4.1.2 of the appellate order, we find that despite of repeated opportunities provided to the assessee, Ld.AR for the assessee has not filed any submissions and on every occasion, an adjournment application was filed therefore, Ld.CIT(A) has rejected the adjournment petition and decide the appeal of the assessee ex-parte.

We have heard the contentions of the Ld. Authorized Representatives of the party and perused the material available on record. Though no representation was made before the Ld.CIT(A) however, looking to the facts of the case and in the interest of justice, the matter is sent back to the file of Ld.CIT(A) to decide the issue afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld.CIT(A) and file necessary submissions in support of the grounds of appeal taken. It is hereby, clear that in case, the assessee has again fail to respond, the Ld.CIT(A) can proceed in accordance with law.

In the result, appeal of the assessee stands allowed for statistical purposes.