ROYALUX LIGHTING LLP,DELHI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWALM/s Royalux Lighting LLP J-12/76, Rajouri Garden, Delhi-110027. PAN-AARFR5468E Vs. Assessment Unit, Income Tax Department, Delhi. (Appellant)
PER YOGESH KUMAR U.S., JM:
This appeal is filed by the Assessee against the order of Learned
Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(NFAC), Delhi [“Ld. CIT(A)”, for short], dated 04/03/2025 for Assessment
Year 2022-23. 2. Brief facts of the case are that the assessee filed return of income declaring total income of Rs.19,32,260/-, assessment order came to be passed
Royalux Lighting LLP vs. Assessment Unit u/s 143(3) r.w.s. 144B of the Income Tax Act (‘the Act’ for short) by making the addition of Rs.22,70,000/-.
Against the assessment order dated 21.03.2024, assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 04.03.2025, dismissed the appeal of the assessee.
As against the order of the Ld. CIT(A) dated 04.03.2025, Assessee preferred the present appeal. The Ld. Counsel for the assessee vehemently submitted that the AO has not provided sufficient opportunity to the assessee and the reply of the assessee has not been considered by the AO. Further submitted that the Ld. CIT(A) has also not adjudicated the appeal of the assessee on merits by providing opportunities of being heard to the assessee. In view of the above, we restore the issue to the file of the AO for framing de- novo assessment in accordance with law after considering the reply filed by the assessee. Needless to say, the assessee shall be provided with opportunity of being heard.
In the result, the appeal filed by the Assessee is partly allowed for statistical purposes. Order pronounced in open Court on 17th December, 2025. (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17.12.2025 Pk/Sr.PS.