PREMIUM POLYFILM PRIVATE LIMITED,NEW DELHI vs. ACIT-CC-32, NEW DELHI

ORDER PER RENU JAUHRI, AM:

Four petitions dated 05.12.2025, for early hearing of the above captioned appeals have been filed by the assessee. The petitions were fixed for hearing during the course of which both the parties have consented for hearing of the appeals. As the facts and circumstances of all the four appeals are identical, these are being disposed off by a common order. 1 | P a g e , 7705, 7706, 7707/DEL/2025 PREMIUM POLYFILM PVT LTD VS. ACIT (CC)- 32 2 Before us, Ld. AR has submitted that the cited appeals have been preferred before the Tribunal against the order dated 13.11.2025, passed by the CIT(A)-30, Delhi u/s 246/250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”)., for the A.Y. 2022-23. The Ld. CIT(A) had passed ex-parte order against the applicant without considering its adjournment applications requesting for grant of time. Instead, the Ld. CIT(A) proceeded to decide the appeals without granting proper opportunity to the assessee. Hence, Ld. AR has requested to restore the matter to Ld. CIT(A), for fresh adjudication after affording due hearing as the orders have been passed in gross violation of the principles of natural justice.

2 | P a g e , 7705, 7706, 7707/DEL/2025 PREMIUM POLYFILM PVT LTD VS. ACIT (CC)- 32 4.2 Hence, we deem it appropriate to set-aside the orders of Ld. CIT(A) with directions to adjudicate the appeals on merits after affording reasonable opportunity of being heard to the assessee.

Order pronounced in the Open Court on 12-12-2025.