FINGERTRIP FOODS PRIVATE LIMITED,GURGAON vs. ACIT CIRCLE-1(1), GURGAON
Facts
The assessee filed an appeal against the order of the Addl/JCIT(A)-2, Delhi, which dismissed the appeal ex-parte for the Assessment Year 2016-17. The assessee's counsel submitted that notices for hearing were not received, leading to non-prosecution.
Held
The Tribunal noted that the appeal was dismissed for non-prosecution without deciding the grounds on merits. The DR did not object to restoring the appeal. Therefore, the appeal was restored to the file of the Addl/JCIT(A)-2, Delhi for fresh adjudication.
Key Issues
Whether the appeal dismissed for non-prosecution without deciding on merits should be restored to the file of the lower authority.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI
Before: SHRI C.N. PRASAD
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER
ITA No.8539/Del/2025 Assessment Year 2016-17 Fingertrip Foods Private Vs. ACIT Limited D 313, 03 RD Floor Circle 1 (1) D 313 03RD Floor, Sushant Gurgaon Shopping Arcade Sushant Lok-1, Gurgaon -122001 Gurgaon PAN NO.AACCF4375L Appellant Respondent Appellant Sh. Nitin Kumar Sharma, CA (Through VC) Respondent Sh. Manoj Kumar, Sr. DR
Date of Hearing 12.01.2026 Date of Pronouncement 17.02.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Addl/JCIT (A)-2, Delhi dated 29.11.2023 for A.Y. 2016-17 in dismissing the appeal exparte.
The Ld. Counsel for the assessee at the outset submitted that the notices dated 16.02.2023, 06.03.2023, 02.11.2023 and 18.11.2023 fixing the dates for hearing by the Ld. CIT(A) were not received by the assessee.
The Ld. Counsel further referring to the order of the Ld. Addl./JCIT(A) submitted that the appeal was dismissed for non prosecution and did not decide the merits of the grounds of appeal. The Ld. Counsel, therefore, requested that the appeal may be restored to the file of the Addl./JCIT(A)-2,Delhi for deciding the issues afresh after providing adequate opportunity of being heard to the assessee.
The Ld. DR has no serous objection of restoring the appeal to the file of the Addl./JCIT(A)-2, Delhi.
Heard rival submissions and perused the orders of the authorities below. On perusal of the order of the Ld. CIT(A) it is noticed that the Ld.Addl./JCIT(A) dismissed the appeal of the assessee for non prosecution and on the ground that the assessee did not respond to the hearing dates fixed. It is also observe that the Ld.Addl./JCIT(A) did not dispose of the grounds on merits. Therefore, in the circumstance this appeal is restored to the file of the Addl./JCIT(A)-2, Delhi for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 17.02.2026.
Sd/- [C.N. PRASAD] JUDICIAL MEMBER Dated:17.02.2026 NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
