RSW STEEL PVT LTD,GHAZIABAD vs. DCIT,CENTRAL CIRCLE-26, DELHI

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 Assessee by Shri Vanketesh Chaurasia, Adv. Department by Shri N.K. Bansal, CIT-DR Date of hearing 24.06.2025 Date of pronouncement 24.06.2025

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.

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.

In the result, all the appeals of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 24.06.2025. (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26.06.2025 PK/Sr. Ps