MEIDEN T & D (INDIA) LIMITED,DELHI vs. ACIT, CIRCLE-21(2), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWALMeiden T & D (India) Limited, Unit-225, Vardhman Bahnhof of Plaza, Pocket-7, Plot No.10, Sector-12, Dwardka, Delhi-110078. PAN-AAECP8275D
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of the Ld.
Commissioner of Income Tax (Appeals)-24, New Delhi [CIT(A) in short] in Appeal No. CIT(A), Delhi-07/10723/2019-20 dated
28.11.2024 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2017-18. 3. From the perusal of the impugned order of Ld. CIT(A) clearly shows that the Ld. CIT(A) has provided several opportunities but the Meident T & D (India) Limited vs. ACIT appellant did not file any effective written submission or documentary evidence supporting the grounds of appeal on merits.
Therefore, the Ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. Even the assessment order u/s.144 has been passed ex-parte due to non-compliance by the assessee before the Assessing Officer. It is true that the assessee also did not comply with the notices issued by Ld. AO and Ld. CIT(A) and did not file the requisite details/documents to support its claim.
Under these facts and circumstances and in the interest of justice, the issues in this appeal are restored back to the file of the AO to pass the assessment order denovo fresh in accordance with law after giving proper and sufficient opportunities to the assessee of being heard.
In the result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 21.07.2025. (YOGESH KUMAR U.S.) (MANISH AGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 25.07.2025
PK/Ps