GLOBUS MOTOCORP PRIVATE LIMITED,DELHI vs. INCOME TAX DEPARTMENT, DELHI

ITA No.6250/Del/2026 Globus Motocorp Pvt. Ltd. v. ITO A.Y.2020-21

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI

BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER

ITA No.6250/DEL/2026 Assessment Year 2020-21 Globus Motocorp Private Vs. Income Tax Department Limited Delhi 1681 Arya Samaj Road Karol Bagh New Delhi- 110005 PAN No.AAECG7889E (APPELLANT) (RESPONDENT)

Appellant by Nishant Kumar, Adv. Respondent by Ms. Harpreet Kaur Hansra, Sr. DR

Date of hearing: 16/09/2026 Date of Pronouncement: 16/09/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This is appeal filed by the assessee against the order dated 09-03-2026 of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2020-21. 1

ITA No.6250/Del/2026 Globus Motocorp Pvt. Ltd. v. ITO A.Y.2020-21 2. The assessee has raised the ground no.4 in which he stated that adequate opportunity was not provided to the appellant and order passed in the violation of principle of natural justice. 3. We have heard both parties and gone through the material available on record. 4. In the ground of appeal, the assessee stated that both the lower authorities passed the appeal was orders without giving the opportunity of being head to the assessee. We have heard the Ld. Sr. DR and perused the material available on record. The Ld. NFAC has not decided the appeal on merits which he was supposed to as per the provisions of Section 250(6) of the Income Tax Act, 1961 (in short “the Act”). 5. Since, both the lower authorities passed exparte orders without being heard to the assessee, therefore, the totality of the facts and circumstances of the case and in the interest of justice, we deem fit it proper to restore the issue to the files of the Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Assessing Officer and substantiate its case without seeking any adjournment. The grounds raised by the assessee are accordingly allowed for statistical purposes.

ITA No.6250/Del/2026 Globus Motocorp Pvt. Ltd. v. ITO A.Y.2020-21 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 16 .09.2026.

Sd/- Sd/- (M. BALAGANESH) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) Date: 18.09.2026 S.R. BHATNAGGR Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI