BERI & BERI COLD STORAGE GENERAL MILLS PVT LTD,SIYANA ROAD, BULANDSHAHAR vs. INCOME TAX OFFICER, BULANDSHAHAR

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ITA 7567/DEL/2026Status: DisposedITAT Delhi19 August 2026AY 2019-20203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the possibility of communication gaps leading to the ex-parte assessment. In the interest of justice, the appeal was restored to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal for AY 2019-20 arose from an ex-parte order by the CIT(A)/NFAC, which affirmed the Assessing Officer's disallowances and additions. The Revenue argued that the assessee failed to provide explanations or evidence.

What were the issues?

Whether the CIT(A) erred in proceeding ex-parte against the assessee without proper opportunity, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 19.08.2026Pronounced: 19.08.2026

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081992895(1) dated 24.10.2025

ITA No. 7567/Del/2026

involving proceedings under section 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2.

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has proceeded ex- parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

3.

The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case.

4.

I have given my thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out.

5.

Faced with this situation, in the larger interest of justice, I deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) for her afresh appropriate adjudication, within three effective

ITA No. 7567/Del/2026

opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

6.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 19th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 02.09.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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