KHAS FOODS PRIVATE LIMITED ,VASANT VIHAR vs. INCOME TAX OFFICER, C.R. BUILDING
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the Ld. CIT(A) dismissed the appeal ex-parte as the assessee failed to make compliance to the notices. In the interest of justice, the matter is remanded to the Ld. CIT(A) for fresh adjudication on merits, after giving due opportunity to the assessee.
What were the facts?
The assessee filed an appeal against the order dated 06.02.2025 passed by the Ld. CIT(A)/NFAC. The assessment was framed by the AO u/s 147 r.w.s. 144 r.w.s 144B of the Act. The Ld. CIT(A) had dismissed the appeal ex-parte due to the assessee's failure to comply with notices.
What were the issues?
Whether the appeal should be dismissed ex-parte without giving due opportunity to the assessee, and if so, whether it should be remanded for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE & SMT. RENU JAUHRI, HON’BLE
The above captioned appeal is preferred by the assessee against the order dated 06.02.2025, passed by Ld. CIT(A)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for A.Y. 2018-19. The assessment was framed by the Assessing Officer [for short, ‘AO’] u/s 147 r.w.s. 144 r.w.s 144B of the Act, vide order dated 20.03.2023.
At the outset, it is noted that the Ld. CIT(A) has dismissed the appeal ex- parte as the assessee failed to make any compliance to the five notices issued on 1 | P a g e
FOOD PVT LTD different dates. Accordingly, in the interest of justice, we deem it appropriate to remand the matter to Ld. CIT(A) for fresh adjudication on merits after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before the Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 28 -01-2026.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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