PLEASANT IMPEX PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2753/Del/2026 Assessment Year: 2019-20 Pleasant Impex Pvt. Ltd., Vs. Income Tax Officer, Pitampura, Minto Road, New Delhi-110085 Delhi PAN: AABCP0685Q (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 02.07.2026 Date of pronouncement 02.07.2026 ORDER

This assessee’s appeal for assessment year 2019-20, 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/APL/S/250/2024-25/1074259715(1), dated 10.03.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

ITA No.2753/Del/2026

2 For the reasons stated in the assessee’s condonation averments, delay of 290 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. 4. 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. 5. 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. 6. 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 his afresh appropriate adjudication, within three

2 | P a g e

ITA No.2753/Del/2026

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. 7. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 2nd July, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 22nd July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

3 | P a g e