RAMA PASHU AAHAR PRIVATE LIMITED,BULANDSHAHR vs. DCIT CENTRAL CRICLE 14, DELHI
What did the Tribunal hold?
The Tribunal set aside the ex-parte orders and remanded the matters back to the CIT(A) for fresh adjudication. The CIT(A) was directed to grant an opportunity of being heard to the assessee and consider any evidence presented.
What were the facts?
The assessee filed two appeals against the orders passed by the CIT(A). The assessee could not appear on several occasions despite receiving notices, leading to ex-parte orders. The hearing was conducted based on the available material.
What were the issues?
Whether the ex-parte orders passed by the CIT(A) were justified and whether the assessee was given adequate opportunity to be heard.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, G: NEW DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA
ORDER PER MADHUMITA ROY, JM: These two appeals have been preferred by the assessee against the order different dated 13.08.2025 and 17.06.2025 of the Commissioner of Income Tax (Appeals), Delhi-26, [hereinafter referred to as the ‘Ld. CIT(A)], under section 143(3) r.w.s. 147 and under section 271(1)(c) of the Income Tax Act, 1961
ITA No.-5805 and 5806/Del/2025 Rama Pashu Aahar Pvt. Ltd. (hereinafter referred to as ‘the Act’) respectively, pertaining to Assessment Year 2013-14.
Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the case, particularly the fact that the impugned orders being ex parte, as the assessee for some reasons, could not appear despite notices having been sent to the assessee on several occasions, in order to meet the ends of justice, we remitting the matters to the file of the Ld. CIT(A) for re-adjudication of the issues raised by the assessee before him within period of 10 months hence. The Ld. CIT(A) is further directed to grant an opportunity of being heard to the assessee and to consider the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matters.
We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed and finalize the orders strictly in accordance with law. Accordingly, both these appeals are allowed for statistical purposes.
ITA No.-5805 and 5806/Del/2025 Rama Pashu Aahar Pvt. Ltd. 4. In the result, both appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 13th January, 2026
More judgments on Section 147
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- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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