RS RETAIL STORES PVT. LTD.,SOUTH WEST DELHI vs. DCIT, CIRCLE 19(1), DELHI, NEW DELHI,

ITA 6948/DEL/2026Status: DisposedITAT Delhi09 October 2026AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the rival submissions and material on record, was of the considered view that in the interest of justice, the matter required a denovo assessment. Therefore, the Tribunal remitted the issues back to the file of the Assessing Officer with directions to decide the same afresh after giving adequate opportunity of being heard to the assessee. The assessee was directed through its counsel to fully cooperate with the Assessing Officer during the proceedings. The Tribunal held and directed accordingly. The appeal filed by the assessee was allowed for statistical purposes.

What were the facts?

The assessee, RS Retail Stores Pvt. Ltd., filed appeals against the order of the Learned Addl./JCIT (Appeals), Madurai, dated 30.04.2026, for Assessment Year 2008-09. The assessee's counsel submitted that the CIT(A) dismissed the appeal for non-prosecution despite multiple opportunities, without deciding the issue on merits. The Assessing Officer had also passed an ex-parte order. The Revenue's Senior Departmental Representative relied on the orders of the lower authorities. The Tribunal considered the submissions and material on record.

What were the issues?

1. Whether the Learned CIT(A) erred in dismissing the appeal for non-prosecution without deciding the issues on merits, thereby violating principles of natural justice, under the Income Tax Act, 1961? Assessee's Contention: The assessee argued that the CIT(A) did not decide the appeal on merit, having dismissed it for non-prosecution despite being granted several opportunities. The Assessing Officer's order was also ex-parte. The assessee sought a decision on merits. Revenue's Contention: The Revenue's Senior Departmental Representative relied on the orders of the lower authorities.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

For Appellant: Ms. Lovely Garg, Advocate, Shri Deepanshu Singla, Advocate
For Respondent: Shri Balkishan Gopal, Sr. DR
Hearing: 05.10.2025Pronounced: 05.10.2025

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

The assessee has filed appeals against the order of the Learned Addl./JCIT (Appeals), Madurai [“Ld. CIT(E)”, for short] dated 30.04.2026 for the Assessment Year 2008-09. 2. At the time of hearing, ld. AR for the assessee submitted that the ld. CIT(A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and dismissed the 2 appeal. She further submitted that ld. CIT (A) has not decided the issue on merit and affirmed the order of the Assessing Officer who has also passed the order ex-parte.

3.

On the o

The order continues below.

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