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

आयकर अपीलीय अिधकरण
िदʟी पीठ “सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं
ŵी अवधेश कुमार िमŵा, लेखाकार सद˟ के समƗ

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “C”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
आअसं.4725/िदʟी/2024(िन.व. 2017-18)
Indian Sugar Exim Corporation Ltd.,
C Block, 2nd Floor, Ansal Plaza, August Kranti Marg,
Andrewsganj, New Delhi 110049
PAN: AAACI-1163-M

...... अपीलाथᱮ/Appellant
बनाम Vs.

Assistant Commissioner of Income Tax,
Circle-12(2), Delhi 110055

..... ᮧितवादी/Respondent

Assessee by : S/Shri Somil Agarwal, Advocate & Sumit Jain,
Chartered Accountant
Department by : Shri Dayainder Singh Sidhu, CIT(DR)

सुनवाई कᳱ ितिथ/ Date of hearing

:
22.07.2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
22.07.2025
आदेश/ORDER

PER VIKAS AWASTHY, JM:

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 2
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.
5. In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Tue ay the 22nd day of July, 2025. (AVDHESH KUMAR MISHRA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 22/07/2025

NV/-

3
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.

BY ORDER,
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(Dy./Asstt.