WWH INDIA PRIIVATE LIMITED,DELHI vs. WARD 30(1), DELHI

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ITA 6830/DEL/2025Status: DisposedITAT Delhi21 May 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it justified to give the assessee an opportunity to contest the issue on merits. The case was restored to the CIT(A) for a fresh hearing and a new order.

What were the facts?

The assessee failed to appear before the CIT(A) due to internal partner disputes. The assessee's counsel stated that a director has now taken responsibility and is pursuing the appeal.

What were the issues?

Whether the assessee should be granted an opportunity to contest the appeal on merits after failing to appear before the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Hearing: 21.05.2026Pronounced: 21.05.2026

PER ANUBHAV SHARMA, JM:

This appeal preferred by the assessee against the order dated 01.08.2025 of Ld. National Faceless Appeal Centre (NFAC) Delhi, (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-

P a g e | 2 ITA No.6830/Del/2025 WWH India Pvt. Ltd. (AY: 2022-23) 26/1079188467(1)arising out of the assessment order dated 23.03.2024 u/s 143(3) r.w.s 144B the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by NFAC, Delhi,for AY: 2022-23.

2.

On hearing both the sides we find that the assesse had failed to appear before ld. CIT(A) and contest the issue and the reason cited by the assesse counsel is that there was a dispute between partners due to which assesse could not appear and now one of the directors has taken responsibly and is prosecuting the appeal.

3.

In the light of aforesaid we consider it justified to give assessee an opportunity to contest on merits. The issue on merits as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assesse and pass order afresh. The appeal is allowed for statistical purposes.

Order pronounced in the open court on 21.05.2026

Sd/- Sd/- (Manish Agarwal) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 27.05.2026 Rohit, Sr. PS

P a g e | 3 ITA No.6830/Del/2025 WWH India Pvt. Ltd. (AY: 2022-23) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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