M/S USHA RANI TRADERS PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-27(1), NEW DELHI, NEW DELHI

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA Nos. 2142/Del/2026 (A.Y 2013-14) ITA Nos. 2143/Del/2026 (A.Y 2015-16) ITA Nos. 2144/Del/2026 (A.Y 2016-17) M/s Usha Rani Traders Vs. Deputy Commissioner Private Limited of Income Tax, Circle- 528, Kara Ishwar 27(1), C. R. Building, Bhawan, Khari Baoli, New Delhi New Delhi (Appellant) (Respondent) PAN: AABCU2892E

Assessee by : None Revenue by: Shri Om Prakash, CIT (DR)

Date of Hearing 14/07/2026 Date of pronouncement 14/07/2026

O R D E R PER MADHUMITA ROY, J. M.: The bunch of appeals filed by the Assessee are directed

against the orders all dated 10.02.2020 passed by the Ld.

Commissioner of Income-tax (Appeals)-9 New 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 Orders all dated 31.12.2018 passed by the

Income-tax Department (hereinafter referred to as ‘the Ld. AO’)

2 ITA No. 2142, 2143 & 2144/Del/2026 M/s Usha Rani Traders Pvt. Ltd. Vs. DCIT under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961

('Act' for short) for Assessment Year 2013-14, 2015-16 and

2016-17 respectively.

heard analogously and are being disposed of by a common

order for the sake of convenience.

being sent. However, having regard to the order passed by the

Ld. CIT(A) admittedly an ex-parte one, we have decided to

finalize the appeals even in the absence of the representative of

the Assessee since the casemade out by the assessee was not

considered by the Ld. CIT(A) in its proper perspective. The Ld.

DR has not raised any objection in setting aside the issue to the

file of the Ld. CIT(A).

we dispose of these Appeals by remitting the issue to the file of

the Ld. CIT(A) for proper adjudication of the same upon

granting a further opportunity of being heard to the Assessee

and upon considering the evidence on record or any other

evidence which the Assessee may chose to file at the time of

3 ITA No. 2142, 2143 & 2144/Del/2026 M/s Usha Rani Traders Pvt. Ltd. Vs. DCIT hearing of the matters. We also make it clear that in the event

the Assessee does not co-operate with the authority below, the

Ld. CIT(A) would be at liberty to proceed strictly in accordance

with law and to pass an appropriate orders.

statistical purposes.

Order pronounced in the open court on 14/07/2026.

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

Dated: 14/07/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi