SAMPARK INDIA LOGISTICS LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE 32, DELHI, DELHI

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ITA 262/DEL/2026Status: DisposedITAT Delhi12 May 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps leading to the ex-parte proceedings. In the interest of justice, the appeals were restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeals arose from ex-parte orders passed by the CIT(A) where the assessee failed to provide explanations or evidence. The Revenue argued that the CIT(A)'s findings were justified due to the lack of assessee's response.

What were the issues?

Whether the CIT(A) was justified in proceeding ex-parte against the assessee, and if the appeals should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “C” NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 23.04.2026Pronounced: 23.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “C” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 261 & 262/Del/2026 Assessment Year: 2016-17 & 2023-24 Sampark India Logistics Vs. Assistant Commissioner of Limited Income Tax Plot No. 48, Bhule Ram Central Circle-32 Colony, Block-B, Gali No. 7, Jhandewalan Extension Rangpuri Extension, Delhi- New Delhi- 55 37 PAN: AASCS3552L (Appellant) (Respondent) Assessee by None (Adjournment Application rejected) Department by Sh. Dayainder Singh Sandhu, CIT DR Date of hearing 23.04.2026 Date of pronouncement 23.04.2026

ORDER These assessee’s twin appeals involving the sole assessee herein M/s Sampark India Logistics Ltd.; ITA 261 & 262/Del/2026, arise against the Commissioner of Income Tax (Appeal)-30 [in short, “CIT(A)”], New Delhi’s orders dated 31.10.2025, passed in DINs & Order Nos. ITBA/APL/M/250/2025-26/1082197468(1) &

ITA No.261 & 262/Del/2026

ITBA/APL/M/250/2025-26/1082197661(1), involving proceedings u/s 147 r.w.s 143(3) & 144 of the Income Tax Act, 1961; hereinafter referred to as ‘the Act’.

2.

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has proceeded ex- parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

3.

The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting its cases.

4.

We have given our thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out.

5.

Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back 2 | P a g e

ITA No.261 & 262/Del/2026

to the CIT(A) for its afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

6.

These assessee’s twin appeals ITA Nos. 261 & 262/Del/2026 are allowed. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 23.04.2026. Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12.05.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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