SISBRO PROMOTERS PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, NOIDA
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
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.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk