What did the Tribunal hold?

The Tribunal held that in the interest of justice and fair play, the appeal should be restored to the file of the Assessing Officer. The CIT(A) was directed to decide the issues afresh after providing a reasonable opportunity of being heard to the assessee.

The assessee's appeal was preferred against an ex-parte order passed by the CIT(A) because the assessee failed to appear. The Tribunal noted that the assessee was not given sufficient opportunity of being heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting sufficient opportunity of hearing to the assessee.

Jai Krishan Liquors Pvt Ltd. vs DCIT | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,

Before: SHRI YOGESH KUMAR US, & SHRI NAVEEN CHANDRA

For Appellant: Shri Tarandep Singh, Adv

For Respondent: Ms. Pooja Swaroop, CIT-DR

Hearing: 18.09.2025Pronounced: 10.10.2025

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A)-3, Noida dated 22.07.2025 for A.Y 2017-18.

At the very outset, we find that the ld. CIT(A) has passed the order ex-parte as the assessee failed to appear before him.

considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. Assessing Officer.

The CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee.

The assessee is also directed to provide necessary information/documents as required by the authorities. allowed for statistical purposes.

The order is pronounced in the open court on 10.10.2025.

JAI KRISHAN LIQUORS PVT LTD.,DELHI vs. DCIT, CIRCLE-13(1), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments