LUXOR WRITING INSTRUMENTS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 30, NEW DELHI

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ITA 6045/DEL/2026Status: DisposedITAT Delhi09 September 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(A) and restored the matters to the CIT(A) for fresh adjudication on merits. The assessee was directed to make requisite compliance.

What were the facts?

The assessee's appeals were directed against ex-parte orders passed by the CIT(A) due to non-compliance. The assessee requested the orders be set aside and the matters restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the ex-parte orders passed by the CIT(A) were justified and if the assessee should be granted an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, E: NEW DELHI

Before: SHRI VIMAL KUMAR & SMT. RENU JAUHRI

For Respondent: Shri Robin Rawal, CIT(DR)
Hearing: 09.09.2026Pronounced: 09.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, E: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 6045/Del/2026 [Assessment Year: 2020-21] ITA No.- 6046/Del/2026 [Assessment Year: 2021-22] ITA No.- 6047/Del/2026 [Assessment Year: 2022-23] ITA No.- 6048/Del/2026 [Assessment Year: 2023-24]

Luxor Writing Instruments Pvt. DCIT, Ltd., Central Circle- 30, No. 5, Okhla Industrail Area, Vs Room no. 320, E-2, ARA Centre, Industrial Estate Phase III Jhandewalan Extension, New Tehkhand South East Delhi, New Delhi-110055, Delhi-110020, New Delhi. New Delhi. PAN- AAACL1980D Assessee Revenue Assessee by Sh. Paritosh Jain, Adv. Revenue by Shri Robin Rawal, CIT(DR) Date of Hearing 09.09.2026 Date of Pronouncement 09.09.2026

ITA No.- 6045/Del/2026 and other three appeals Luxor Wri�ng Instruments Pvt. Ltd. . ORDER Per Bench:

These four appeals by the assessee are directed against the orders dated 09.03.2026 of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi- 110055 [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment orders dated 30.03.2024 , 02.05.2025 and 30.03.2025 passed under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by Assessing Officer, ACIT, Central Circle-30, Delhi (hereinafter referred to as the ‘AO’) pertaining to Assessment Years (A.Y.) 2020-21, 2021-22, 2022-23 and 2023- 24 respectively. 2. At the outset, Ld. AR submitted that the orders of the Ld. CIT(A) have been passed exparte, as the assessee was not able to make requisite compliance before him. He has, therefore, requested that the impugned orders may be set aside and the matters may be restored to the file of the CIT(A).

3.

On the other hand, Ld. DR has not objected to the said proposition.

4.

After hearing both the parties, in the interest of justice, we hereby restore the matters to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to be vigilant and make requisite compliance. 2

ITA No.- 6045/Del/2026 and other three appeals Luxor Wri�ng Instruments Pvt. Ltd. . 5. In the result, all the four appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 09.09.2026

Sd/- Sd/- [VIMAL KUMAR] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 10.09.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,

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