M/S LIFESTYLE AND MEDIA BROADCASTING LIMITED,NEW DELHI vs. DCIT, CIRCLE- 13(1), DELHI, NEW DELHI

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ITA 6052/DEL/2026Status: DisposedITAT Delhi09 September 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matters to the CIT(A) for fresh adjudication on merits. The assessee was directed to make requisite compliance during the appellate proceedings.

What were the facts?

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

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 for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,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 Appellant: Ms. Mugdha Chatterjee, Adv
For Respondent: Shri Tarun Sharda, Sr. 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.- 6051/Del/2026 [Assessment Year: 2021-22] ITA No.- 6052/Del/2026 [Assessment Year: 2022-23]

M/s Lifestyle and Media DCIT, Broadcasting Ltd., Circle-13(1), Plot No. 9, Unit no. 005, Ground Vs CR Building, IP Estates, Floor, Copia Corporate Suites, New Delhi-110002. Jasola South Delhi, New Delhi- 110025. PAN- AACCN4206A Assessee Revenue Assessee by Ms. Mugdha Chatterjee, Adv. Revenue by Shri Tarun Sharda, Sr. DR Date of Hearing 09.09.2026 Date of Pronouncement 09.09.2026 ORDER Per Renu Jauhri, Accountant Member:

These two appeals by the assessee are directed against the orders dated 25.03.2026 of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Orders dated 20.12.2022 and

ITA No.- 6052/Del/2026 M/s Lifestyle and Medica Broadcas�ng Ltd. 15.03.2024 passed under section 144 r.w.s. 144B and 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by Assessment Unit (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2021-22 and 2022-23 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 make requisite compliance during the appellate proceedings.

5.

In the result, both the 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- 09.09.2026. Pooja. 2

ITA No.- 6052/Del/2026 M/s Lifestyle and Medica Broadcas�ng Ltd. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,

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