ARPIT MINERALS (P) LTD,NEW DEWLHI vs. ITO WARD -3(2), NEW DELHI

आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7486/धिल्ली/2025 (नि.व. 2009-10)
Arpit Minerals (P) Ltd.,
M-544, 3rd Floor, Paschim Vihar,
New Delhi 110087
PAN: AADCA-8341-C

...... अपीलार्थी/Appellant
बिाम Vs.

Income Tax Officer, Ward-3(2),
New Delhi

..... प्रनिवादी/Respondent

अपीलार्थी द्वारा/Appellant by : Shri Ankit Kumar, Advocate
प्रधििािीद्वारा/Respondent by : Shri Keshav Kishor Anand, Sr. DR

सुिवाई की निथर्थ/ Date of hearing

:
18/12/2025

घोषणा की निथर्थ/ Date of pronouncement
:
18/12/2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 05.10.2025, for Assessment Year 2009-10
2. The ld. Counsel for the assessee submitted that the legal grounds raised by the assessee in Form No. 35, challenging validity of the notice issued u/s.148
of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), have not been adjudicated by the CIT(A). The CIT(A) restored the matter to the Assessing Officer
(AO) for fresh examination on merits. He further submitted that the notice issued under section 148 of the Act (placed at page no. 24 of the paper book) bears an incorrect PAN. It was contended that the said notice, as well as the 2
subsequent notices issued under section 142(1) of the Act were never served on the assessee, therefore, the assessee could not participate in the assessment proceedings. The AO, in ex parte proceedings, made addition of Rs. 30,60,000/- holding that the assessee had obtained accommodation entries. The assessee in appeal before the CIT(A) has challenged validity of the assessment proceedings on the ground of a defective notice issued under section 148 of the Act, as well as on merits.
3. After examining the impugned order, I find that the CIT(A) records submissions of the assessee, takes note of the legal grounds raised in the appeal and finally restore the case of assessee for fresh examination on merits.
Whereas, the CIT(A) ought to have decided the legal issues raised in Ground Nos.
3 to 5 of the appeal before adverting to the merits of the case. Accordingly, the appeal is restored to the CIT(A) for adjudication of the aforesaid legal issues by passing a speaking order, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
4. In the result, appeal of the assessee is allowed for statistical purpose, in the terms aforesaid.
Order pronounced in the open court on Thur ay the 18th day of December, 2025. (VIKAS AWASTHY)

न्यानयक सदस्य/JUDICIAL MEMBER
धिल्ली/Delhi, ददिांक/Dated 18/12/2025

NV/-

3
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT/CIT(A)
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.

BY ORDER,
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(Asstt.