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

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ITA 3576/DEL/2025Status: DisposedITAT Delhi10 December 2025AY 2019-20Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the addition was sustained ex-parte by the CIT(A) and in the interest of justice, directed the CIT(A) to grant the assessee an opportunity of being heard on merit.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) which had dismissed the appeals in limine for not being pursued, despite opportunities. The assessee contended that they had reasons for not appearing before the CIT(A) and requested a chance to be heard on merit.

What were the issues?

Whether the assessee should be given another opportunity to be heard on merit when the appeal was dismissed in limine by the lower appellate authority.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘E’: NEW DELHI.

Before: SHRI S.RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Amar, Advocate, Shri Ayush Pranav, Advocate
For Respondent: Ms. Amisha S Gupt, CIT DR
Hearing: 10.12.2025

Order : 10.12.2026 O R D E R PER BENCH :

1.

1. 1. 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 to 3577/Del/2025 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.

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