SWADESHI ALUMINIUM COMPANY PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.3332/Del/2026 Assessment Year: 2017-18 Swadeshi Aluminium Vs. Income Tax Officer, Company Pvt. Ltd., Circle-22(2), 2869/5, Chuna Mandi, Delhi Paharganj, New Delhi -110 055 PAN: AAFCS6624L (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 22.07.2026 Date of pronouncement 22.07.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2022-23/1046948654(1), dated 04.11.2022 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.3332/Del/2026

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 2 Delay of 1152 days in filing of the assessee’s instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) and in the larger interest of justice. 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)/NFAC’s finding that the assessee had not filed any explanation or evidence supporting his case. 4. We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A)/NFAC 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, we deem it appropriate to restore the assessee’s instant appeal back

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to the CIT(A)/NFAC for its afresh appropriate adjudication, within three effective 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 22nd July, 2026 Sd/- Sd/- (RENU JAUHRI) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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