SPICE HEALTHCARE PRIVATE LIMITED,NEW DELHI vs. CENTRAL CIRCLE 20, DELHI

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER

ITA No.2173/Del/2026 (A.Y 2022-23) Spice Healthcare Private Vs. The Assistant Limited B1, Kalindi Colony, Commissioner of Income New Delhi Tax, Central Circle 20, Delhi (Appellant) (Respondent) PAN: ABACS2839R Assessee by : Rishabh Jain, Adv Revenue by: Shri Om Prakash, CIT (DR) Date of Hearing 15/07/2026 Date of pronouncement 15/07/2026

O R D E R PER MADHUMITA ROY, J. M.: The instant appeal filed by the Revenue is directed against the

order dated 30.12.2025 passed by the Ld. Commissioner of Income-

tax (Appeals)-27, Delhi [hereinafter referred to as the Ld. CIT(A)] under

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the

Act’) arising out of the Assessment Order dated 04.03.2025 passed by

the Assessment Unit, Income-tax Department (hereinafter referred to

as ‘the ld. AO’) under Section 147r.w. Section 143(3) of the Income Tax

Act, 1961 (‘Act’ for short) for Assessment Year 2022-23.

2 ITA No. 2173/Del/2026 Spice Healthcare 3. As it appears that admittedly the Ld. CIT(A) has passed an

ex-parte order in order to prevent the mis-carriage of justice, we

set aside the issue to the file of the CIT(A) for grant a further

opportunity of being heard to the assessee. The Assessee is,

thus, set aside to the file of the Ld. CIT(A).

of being heard to the assessee while considering the case made

out by the assessee and to finalize the issue by passing a

reasoned order upon considering the evidence on record or any

other evidence which the assessee may chose to file at the time of

hearing of the matter.

statistical purpose.

Order pronounced in the open court on 15/07/2026.

Sd/- Sd/- (RENU JAUHRI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 15/07/2026 R. Naheed, Sr PS

3 ITA No. 2173/Del/2026 Spice Healthcare