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Facts
The assessee preferred appeals against the orders dated 10.02.2025 passed by the CIT(A)/NFAC. At the time of hearing, no one appeared for the assessee, and an adjournment was sought via email.
Held
The Tribunal noted that the impugned orders did not mention how notices were issued and summarily dismissed the appeals without findings on merits. Therefore, the orders were set aside and remitted back to the NFAC/CIT(A) for fresh decision after proper notice.
Key Issues
Whether the CIT(A)/NFAC's orders dismissing appeals without proper notice and findings on merits are valid.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1938 & 1939/Del/2025 Assessment Year: 2009-10 Sisbro Promoters Private Ltd., Vs ITO, Ekta Garden, Ward-3(4), Near Mother Dairy, Noida. Patparganj, Delhi – 110 092. PAN: AABCS7438Q (Appellant) (Respondent) Assessee by : None Revenue by : Shri N.K. Bansal, CIT-DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:
These appeals are preferred by the assessee against the orders dated 10.02.2025 of the Ld. Commissioner of Income-tax (Appeals)/ NFAC.
At the time of hearing, none appeared for the assessee and we find that an adjournment is sought by e-mail. On going through the record, we find that in the impugned orders, CIT(A)/NFAC does not even mention as to how and by what mode notices were issued and summarily the appeals of the assessee were ITAs No.1938 & 1939/Del/2025 dismissed giving no finding on the merits. The impugned orders of the CIT(A)/NFAC are set aside. The appeals of the assessee are allowed for statistical purposes. The issues on merits as well as on law are remitted to the files of the NFAC/CIT(A) to be decided afresh, after serving due notice of hearing on the assessee.