YKK INDIA PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE 25(1), DELHI

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ITA 7315/DEL/2025Status: DisposedITAT Delhi30 April 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the grounds of appeal on merit and had dismissed the appeal for non-prosecution. The Tribunal restored the issue to the Assessing Officer for de-novo assessment, directing the AO to provide an opportunity of being heard.

What were the facts?

The assessee's appeal to the CIT(A) was dismissed for non-prosecution, and the original assessment order was passed ex-parte. The assessee contended that both orders were passed in violation of natural justice.

What were the issues?

Whether the assessment order and the CIT(A)'s order were passed in violation of natural justice by denying the assessee an opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 23/03/2026Pronounced: 30/04/2026

1 ITA No. 7315/DEL/2025 YKK India Private Limited Vs. ACIT

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘C’: NEW DELHI BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No. 7315/DEL/2025 (A.Y. 2018-19) YKK India Private Limited Vs Assessing Officer, S 353, Panchsheel Enclave, Circle 25(1) Ground Floor, Panchsheel, New Delhi New Delhi PAN: AAACY0201G Appellant Respondent Assessee by Sh. Sunil Agarwal, CA Revenue by Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 23/03/2026 Date of Pronouncement 30/04/2026

ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld.

Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre

(‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 19/09/2025 for the

Assessment Year 2018-19.

2.

Brief fact of the case are that the Assessee, an ex-parte assessment

order came to be passed u/s 143(3) r.w. Section 144C(3) and Section

144B of the Income Tax Act, 1961 ('Act' for short) by making certain

additions. The Assessee preferred an Appeal before the Ld. CIT(A) which

2 ITA No. 7315/DEL/2025 YKK India Private Limited Vs. ACIT

has been dismissed vide order impugned dated 19/09/2025. As against

the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

3.

The Ld. Counsel for the assessee submitted that both the

assessment order and the order impugned of the Ld. CIT(A) have been

passed in violation of natural justice, the assessee has not been provided

with opportunity of being heard and the Appeal has been dismissed by

the CIT(A) without deciding issues on the merit, therefore, sought for

intervention of this Tribunal.

4.

Per contra, the Ld. Departmental Representative relied on the

orders of the Lower Authorities and sought for dismissal of the Appeal

filed by the assessee.

5.

We have heard both the parties and perused the material available

on record. It is seen from the order of the Ld. CIT(A), the Ld. CIT(A) has

not adjudicated the Grounds of Appeal of the assessee and dismissed the

Appeal for non-prosecution. Further, the assessment order is also been

passed ex-parte. In view of the above, in the interest of justice, we deem

it fit to restore the issue to the file of the A.O. for de-novo assessment.

Needless to say, the A.O. shall provide opportunity of being heard to the

Assessee before passing the assessment order in accordance with law.

3 ITA No. 7315/DEL/2025 YKK India Private Limited Vs. ACIT

The Assessee is also directed to participate in assessment proceedings

without fail.

6.

In the result, the Appeal of the Appellant is partly allowed for

statistical purpose.

Order pronounced in the open court on 30th April, 2026

Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-30 .04.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT, NEW DELHI

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