EBRO INDIA PRIVATE LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL FACELESS ASSESSMENT CENTRE

At the very outset, the ld. counsel for the assessee submitted that there are issues of Transfer Pricing adjustment in this case on account of intra-group services which are agitated at Ground Nos. 3.4 and 3.5 and he did not wish to press the same. The same are, accordingly, dismissed as not pressed.

With regard to the other issues, the ld. counsel for the assessee submitted vehemently that the ld. CIT(A) has not adjudicated the issues at hand and has dismissed the appeal on the basis of the judgment of the Hon'ble Supreme Court in the case of Shri B.N. Bhattarcharjee & Anr 118 ITR 461 for non-prosecution of appeal.

Per contra, the ld. DR relied upon the orders of the authorities below and did not controvert the factual position.

We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has not adjudicated the issues which is in violation of provisions of section 250(6) of the Act which mandates that the ld. CIT(A) should dispose of the appeal and shall state the points for determination and decision thereon and reasons for the decision. Ebro India [A.Y 2017-18]

In view of the above facts and circumstances and factual position, in the interest of justice and fair play, we are of the considered view that the matter be restored back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee.

The ld. CIT(A) is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities.

In the result, appeal of assessee in ITA No. 797/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 16.05.2025. [MAHAVIR SINGH]