MERAJ LEISURE WORLD LLP,NEW DELHI vs. ITO WARD 44(7), DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH: “A” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 6466/DEL/2025(A.Y 2017-18) Meraj Leisure World LLP, Vs The Income Tax Officer 817, A Rishi Nagar, Rani Ward 44(7) Civic Centre, New Bagh, New Delhi Delhi PAN: ABBFM4870E (RESPONDENT) (APPLICANT) Appellant by Sh. R. K. Mehra, CA Respondent by Sh. Ajay Kumar Arora, Sr DR

Date of Hearing 23.04.2026 Date of Pronouncement 28.04.2026

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 26/08/2025 for

the Assessment Year 2017-18.

passed on 18/12/2019 u/s 143(3) of the Income Tax Act, 1961 ('Act'

for short) by making an addition under Section 68 of the Act to the

tune of Rs.83,95,700/-. The Assessee preferred an Appeal before the

Ld. CIT(A) which has been dismissed on 26/08/2025 vide order

impugned. As against the order of the Ld. CIT(A) dated 26/08/2025,

Assessee preferred the present Appeal.

of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has

not decided on the grounds of the Appeal of the Assessee and the

order impugned came to be passed in violation of principals of natural

justice. Thus, sought for allowing the Appeal.

the Assessee is a chronic defaulter who has not appeared before the

Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A)

have passed the respective orders in accordance with law which

requires no interference, thus by relying on the orders of the Lower

Authorities sought for dismissal of the Appeal.

available on record. Both the order of the A.O. as well as order of the

Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in

any of the proceedings. Even the Ld. CIT(A) has not decided all the

grounds of Appeal on its merits. 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. The Assessee is also directed to participate in

assessment proceedings without fail.

statistical purpose.

Order pronounced in the Open Court on this 28th Day of April, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28/04/2026 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI