SHEEL BIOTECH LIMITED,DELHI vs. ACIT, CIRCLE-23(1), DELHI

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ITA 8432/DEL/2025Status: DisposedITAT Delhi12 May 2026AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the first appellate authority did not decide the issues on merits. Therefore, the appeal was allowed for statistical purposes.

What were the facts?

The assessee appealed against an order of the Ld. FAA which dismissed their appeal. The NFAC's observations indicated a lack of clarity on the mode of service of notice and no determination of issues on merits by the first appellate authority.

What were the issues?

Whether the first appellate authority properly determined the issues on merits and whether proper notice was served on the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

For Appellant: Adv. Ms. Karishma Rathore, Adv
Hearing: 02.04.2026Pronounced: 02.04.2026

P a g e | 1 ITA No.8432/Del/2025 M/s Sheel Biotech ltd. (AY: 2010-11) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.8432/Del/2025 (Assessment Year: 2010-11) M/s Sheel Biotech Ltd. Vs. ACIT, Circle-23(1) Rz- 2705/30, Sheel House, Delhi Main Jagdamba Road, Tuglakabad Extension, Delhi – 110019 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACS1773R Appellant .. Respondent Appellant by : Sh. Mayank Patawari, Adv. Ms. Karishma Rathore, Adv. Respondent by : Sh. Manish Gupta, Sr. DR Date of Hearing 02.04.2026 Date of Pronouncement 02.04.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal preferred by the assessee against the order dated

28.05.2025 of Ld. Addl/JCIT(A) Bhubaneswar, (hereinafter referred to as the

First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No :

ITBA/APL/S/250/2025-26/1082964743(1)arising out of the assessment order

dated 27.12.2017 u/s 143(3)r.w.s 147 the Income Tax Act, 1961 (hereinafter

P a g e | 2 ITA No.8432/Del/2025 M/s Sheel Biotech ltd. (AY: 2010-11) referred to as ‘the Act’) passed by ACIT, Circle-23(1), New Delhi,for AY:

2010-11.

2.

On hearing both sides we find that NFAC has dismissed the appeal of

the assessee by following observations: (para 5 & ^ a to A CIT)

3.

The aforesaid reproduction of the observation of the NFAC established

that at one hand there is no mention of the mode of service and a satisfaction

for notice of hearing was served on the assessee, at the same time.there is no

determination of issue on merits as first appellate authority.

4.

Consequently, we allow the appeal of the assessee for statistical

purposes and restore the issue on merits as well as law to the files of ld.

CIT(A) to give fresh opportunity of hearing to the assessee and pass order

afresh.

Order pronounced in the open court on 02.04.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 12.05.2026 Rohit, Sr. PS

P a g e | 3 ITA No.8432/Del/2025 M/s Sheel Biotech ltd. (AY: 2010-11) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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