INDIAN SUGAR EXIM CORPORATION LIMITED,DELHI vs. ACIT, CIRCLE-12(2),DELHI, DEKHI

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ITA 4725/DEL/2024Status: DisposedITAT Delhi22 July 2025AY 2017-18Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the CIT(A) dismissed the appeal on merits in a cryptic manner. Considering the facts, the Tribunal decided to restore the appeal to the CIT(A) for de novo adjudication on merits after affording a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) without granting an adjournment, despite the assessee requesting it due to pending appeals for preceding years. The assessee argued that the appeal should be heard after the preceding years' appeals were decided. The department contended that the assessee was given ample opportunity but failed to make submissions.

What were the issues?

Whether the CIT(A) was justified in deciding the appeal ex-parte without granting an adjournment, and whether the dismissal on merits was cryptic.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI

For Appellant: Shri Somil Agarwal, Advocate & Sumit Jain
Hearing: 22.07.2025

(A.Y.2017-18) Indian Sugar Exim Corporation Ltd., C Block, 2nd Floor, Ansal Plaza, August Kranti Marg, Andrewsganj, New Delhi 110049 ...... अपीलाथ�/Appellant PAN: AAACI-1163-M बनाम Vs. Assistant Commissioner of Income Tax, ..... �ितवादी/Respondent Circle-12(2), Delhi 110055 Assessee by : S/Shri Somil Agarwal, Advocate & Sumit Jain, Chartered Accountant Department by : Shri Dayainder Singh Sidhu, CIT(DR) सुनवाई क� ितिथ/ Date of hearing : 22.07.2025 घोषणा क� ितिथ/ Date of pronouncement : : 22.07.2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 13.08.2024, for the Assessment Year 2017-18.

2.

Shri Somil Agarwal, appearing on behalf of the assessee at the outset submitted that the CIT(A) has decided appeal in ex-parte proceedings. The prayer was made before the CIT(A) for adjourning the appeal, as appeals for preceding assessment years were pending for final adjudication. Once the appeals for (AY 2017-18) preceding assessment years are decided, the appeal for AY 2017-18 could be taken up for hearing. The CIT(A) without granting further opportunity of making submissions to the assessee decided appeal ex parte in a summary manner.

3.

Per contra, Shri Dayainder Singh Sidhu representing the department vehemently supporting the impugned order stated that the CIT(A) had given ample opportunity to the assessee, but the assessee failed to make submissions. Consequently, the CIT(A) had no other option but to decide appeal of the assessee on the basis of material available on record.

4.

Both sides heard, order of the authorities below examined. A perusal of impugned order reveals that the CIT(A) has dismissed appeal of the assessee on merits in a cryptic manner. Considering entire facts of the case, we deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication on merits after affording reasonable opportunity of hearing to the assessee, in accordance with law.

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