RSW STEEL PRIVATE LIMITED,GHAZIABAD vs. DCIT CEN. CIRCLE-26, DELHI

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ITA 1569/DEL/2025Status: DisposedITAT Delhi26 June 2025AY 2021-22Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeals to the CIT(A) for fresh adjudication on merits, granting the assessee liberty to provide all necessary documents and evidence. The assessee's request for one more opportunity was accepted.

What were the facts?

The assessee filed four appeals against the CIT(A)'s ex-parte order due to non-compliance. The assessee admitted to unavoidable circumstances preventing compliance and requested another opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to comply with the CIT(A)'s directions after an ex-parte order was passed due to non-compliance.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Vanketesh Chaurasia, Adv
For Respondent: Shri N.K. Bansal, CIT-DR
Hearing: 24.06.2025Pronounced: 24.06.2025

O R D E R PER MANISH AGARWAL, AM: These four appeals are filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-29, New Delhi (‘the CIT(A) in short), dated 21.01.2025 for Assessment Year 2019-20 to 2022-23 respectively.

2.

In all the appeals, the Ld. CIT(A) has decided the appeals ex-parte as six opportunities were granted to the assessee, however, the assessee has failed to make compliance, therefore, the Ld. CIT(A) was left with no other option but to confirm the additions made by the Assessing Officer. Before us, the Ld. AR of the assessee fairly admitted that due to unavoidable circumstances, compliance could not be made before the Ld. CIT(A) and he requested that if one more opportunity is provided to the assessee, necessary compliance would be made before the Ld. CIT(A) and all the 2 IT Nos.1567 to1570/Del/2025 RSW Steel Private Ltd. vs. DCIT evidences/documentary details in support of the grounds of appeal would be filed.

1.

1. 3. On the other hand, the Ld. Sr. DR objected to the request of the ld. AR and requested for confirmations of the orders of the lower authorities.

4.

Heard both the parties. From perusal of the impugned orders, it clearly shows that despite of giving several opportunities of hearing, the assessee has failed to make any submissions or file documentary evidences in support of the grounds of appeal taken. Therefore, the Ld. CIT(A) was compelled to pass the order exparte dismissing the appeal of the assessee. Under these facts and circumstances of the case and in the larger interest of justice, the issues in all the appeals are restored to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving opportunities to both the parties. The assessee is also granted the liberty to provide all the relevant documents, evidences or other details as are required to prove its case.

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