NOSLAR INTERNATIONAL LIMITED,DELHI vs. COMMISSIONER OF INCOME TAX, C.R BUILDING, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANNoslar International Limited (in Liquidation), vs. CIT (Appeals), 3/14, Mohan Apartments, Punjabi Bagh,
PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 21.01.2025 for Assessment Year 2018-19. 2. At the time of hearing, it is brought to our notice that no documentary evidences were submitted before ld. CIT (A) even though assessee was given several opportunities and assessee has not complied to the details of notices issued by ld. CIT (A), which are placed at page 3 of the impugned order.
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3. After considering the submissions of both the parties, we are inclined to remit this issue back to the file of ld. CIT (A) to decide the issue on merit after getting proper documentary evidences from the assessee, after giving proper opportunity of being heard to the assessee. Further we direct assessee also to submit relevant information and comply to the notices issued by the lower authorities without seeking any adjournments. We are allowing the appeal of the assessee without charging any penalty with the assurance of the ld. AR during the proceedings.
4. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 30TH day of June, 2025
after the conclusion of the hearing. (SATBEER SINGH GODARA)
ACCOUNTANT MEMBER
Dated : 30.06.2025
TS