SISBRO PROMOTERS PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, NOIDA

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ITA 1939/DEL/2025Status: DisposedITAT Delhi24 June 2025AY 2009-10Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the impugned orders of the CIT(A)/NFAC, holding that they were passed without considering the merits. The appeals were allowed for statistical purposes, and the issues were remitted to the NFAC/CIT(A) for fresh decision after proper notice.

What were the facts?

The assessee appealed the orders dated 10.02.2025 of the CIT(A)/NFAC. At the time of hearing, no one appeared for the assessee, and an adjournment was sought via email. The CIT(A)/NFAC orders did not mention how notices were issued and summarily dismissed the appeals.

What were the issues?

Whether the CIT(A)/NFAC orders were validly passed without providing proper notice and opportunity of hearing to the assessee? Whether the appeals should be decided on merits or remitted for fresh adjudication?

Which sections of the Income-tax Act were involved?

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

For Respondent: Shri N.K. Bansal, CIT-DR
Hearing: 24.06.2025Pronounced: 24.06.2025

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.

2.

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.

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