MAHAK SALES PRIVATE LIMITED,PITAMPURA vs. DCIT CIRCLE-16(1), CR BUILDING
What did the Tribunal hold?
The Tribunal found that the CIT(A) had sustained additions by addressing only grounds on merits, ignoring various legal grounds raised by the assessee. Therefore, the appeals were restored to the CIT(A) for fresh adjudication of all grounds.
What were the facts?
The assessee filed appeals against orders of the CIT(A)/NFAC for assessment years 2016-17 to 2018-19. The assessee argued that the CIT(A) disposed of the appeals without adjudicating the legal grounds raised.
What were the issues?
Whether the CIT(A) properly adjudicated all grounds, including legal grounds, raised by the assessee in their appeals.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SHRI C.N. PRASAD & SHRI SANJAY AWASTHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
ITA No.4610 to 4612/Del/2025 [Assessment Year: 2016-17 to 2018-19]
Mahak Sales Private Vs. DCIT Limited, 270, Ghalib Circle -16(1) Apartments, Parwana Delhi Road, Pitampura, New Delhi PAN No.AAACM1982A Appellant Respondent
Appellant by Sh. Sumaksh Mahajan, CA Respondent by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of Hearing 18.03.2026 Date of Pronouncement 29.04.2026
ORDER PER C.N. PRASAD, J.M. All these appeals are filed by the assessee against different orders of the Ld. CIT(A)/NFAC, Delhi dated
30.06.2025 for the A.Ys. 2016-17, 2017-18 and 2018- 19 respectively.
The Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(A) disposed of the appeals without adjudicating legal grounds raised by the assessee. The Ld. Counsel for the assessee therefore, submitted that in the interest of justice these appeals may be restored to the file of the Ld. CIT(A) for disposing of all the grounds including legal grounds raised by the assessee after providing adequate opportunity of being heard to the assessee.
The Ld. DR has no serious objection in restoring all these appeals to the file of the Ld. CIT(A) / NFAC for adjudicating the issues afresh.
Heard rival contentions. On perusal of the order of the Ld. CIT(A) we observed reveals that the Ld. CIT(A) sustained the addition by addressing only the grounds on merits ignoring various legal grounds raised by the assessee. Thus, we restore all these appeals to the file of the Ld. CIT(A) for deciding all the grounds afresh after providing adequate opportunity of being heard to the assessee.
In the result, the appeals of the assessee are allowed for statistical purpose.
Order pronounced in the open court on 29.04.2026.
Sd/- Sd/- [SANJAY AWASTHI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 29.04.2026
NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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