SETH ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-32, NEW DELHI, NEW DELHI

The assessee has filed appeals against the orders of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi [“Ld. CIT (A)”, for short] dated 17.03.2025 and 18.03.2025 for the Assessment Years 2015-16 to 2020-21. 2. At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeals despite being granted several opportunities and the details are given in the first appellate order by relying on several decisions and dismissed the appeals in limine. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this file may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A). 4. Considered the rival submissions and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, all the appeals filed by the assessee are allowed for statistical purposes. 5. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 10th day of December, 2026. =- Dated: 28.01.2026 TS