KAVISH MERCANTILE PVT. LTD.,DELHI vs. DCIT, CIRCLE 13(1), DELHI, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMAKavish Mercantile Pvt. Ltd., vs.
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal preferred by the assessee is directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 07.02.2025 for Assessment Year 2022-23. 2. None appeared on behalf of the assessee. We are proceeding to decide the appeal with the assistance of ld. DR of the Revenue. 3. At the time of hearing, it is observed from the record that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first
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appellate order and dismissed the appeal in limine. It is further observed that ld. CIT
(A) has not decided the issue on merit.
4. On the other hand, ld. DR for the Revenue submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
5. Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and 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, the appeal filed by the assessee is allowed for statistical purposes.
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 10th day of October, 2025 (ANUBHAV SHARMA)
ACCOUNTANT MEMBER
Dated: 10.10.2025
TS
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ITA No.2235/DEL/2025