NIDEC MOBILITY INDIA PRIVATE LIMITED,GURGAON, INDIA vs. COMMISSIONER OF INCOME-TAX (APPEAL), CENTRAL NER, GUWAHATI, GUWAHATI

ITA 3616/DEL/2025Status: DisposedITAT Delhi17 March 2026AY 2018-19Bench: SHRI RAMIT KOCHAR (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was a non-speaking cryptic order and a violation of Section 250(6) of the Act. The Tribunal set aside the CIT(A)'s order and remanded the matter back for fresh adjudication.

What were the facts?

The assessee filed its return of income which was selected for scrutiny. The Assessing Officer made additions to income based on transfer pricing adjustments proposed by the TPO. The assessee filed an appeal before the CIT(A) but it was dismissed ex-parte for non-compliance with notices without deciding on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without deciding on merits, and whether the matter should be remanded back for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(3),Section 144B,Section 143(1),Section 92CA(1),Section 92CA(3),Section 250(6),Section 250(4),Section 253,Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”, DELHI

Before: SHRI RAMIT KOCHAR & SHRI VIMAL KUMAR

Hearing: 16.03.2026

This appeal in ITA No. 3616/Del/2025 for the assessment year 2018-19 has arisen from the appellate order dated 31.03.2025 (DIN & Order No. ITBA/APL/S/250/2024-25/1075347113(1)) passed by learned Commissioner of Income-tax(Appeals), Central NER, Guwahati,which in turn has arisen from the assessment order dated 2

26.11.

2021 passed by the Assessing Officer u/s. 143(3) r.w.s. 144C(3) read with Section 144B of the Income-tax Act, 1961. 2. Brief facts of the case are that the assessee filed its return of income declaring income of Rs. 11,81,98,120/- under normal provision and Rs. 8,34,41,449/- under MAT provision , on 30.11.2018. The inc

The order continues below.

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