S-NET FREIGHT (INDIA) PRIVATE LIMITED,DELHI vs. ITO WARD 22(1), DELHI

ITA 3655/DEL/2025Status: DisposedITAT Delhi20 March 2026AY 2015-16Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order without the assessee appearing for hearing, despite notices being issued. Therefore, the CIT(A)'s order was set aside, and the matter was restored for a fresh decision with an opportunity for the assessee to be heard.

What were the facts?

The assessee filed a return declaring a loss. The AO made additions, and the CIT(A) dismissed the assessee's appeal. The assessee appealed to the ITAT, arguing the CIT(A)'s order was ex-parte and violated natural justice.

What were the issues?

Whether the CIT(A)'s ex-parte order, which dismissed the appeal without the assessee being heard, violated principles of natural justice. Whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(2),Section 142(1),Section 72,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Tanpreet Singh Kohli, CA
For Respondent: Ms. Harpreet Kaur, Sr. DR
Hearing: 27.01.2026

PER VIMAL KUMAR, JM:

The appeal filed by the Assessee is against order dated 12.12.2023 of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the Ld. CIT(A)’] passed u/s 250(6) of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 30.10. 2017 of the Ld. Assessing Officer/ Income Tax Officer, Ward- 22(1), New Delhi [hereinafter referred to as ‘the AO’) for Asst. Year 2015-16. 2. Brief facts of the case are that assessee filed return of income on 30.11.2015 declaring loss of Rs.4,98,350/-. The case was selected for scrutiny under CASS. Notice u/s 143(2) dated 08.04.2016 and Notice 142(1) along with

The order continues below.

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