KHAS FOODS PRIVATE LIMITED,VASANT VIHAR vs. INCOME TAX OFFICER, NEW DELHI

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ITA 2233/DEL/2025Status: DisposedITAT Delhi17 September 2025AY 2014-15Bench: SHRI S RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)1 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 noted that the CIT(A) had not examined the issue on merits and dismissed the appeal, denying the assessee an opportunity to contest the issue. Therefore, the matter was restored to the CIT(A) to decide the issue afresh after due notice to the assessee.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which arose from the Assessing Officer's order passed under Section 147, 144, and 144B of the Income Tax Act, 1961, for Assessment Year 2014-15. Despite notices, the assessee did not appear for the hearing.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal without examining the merits, and whether the assessee was denied an opportunity to contest the issue.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI

Before: SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER & SHRI ANUBHAV SHARMA

For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 11.09.2025Pronounced: 17.09.2025

ORDER PER ANUBHAV SHARMA, JM,

This appeal has been preferred by the assessee against order dated 07.02.2025 of the National Faceless Appeal Centre, Delhi/Ld. CIT(A) in appeal no.NFAC/2013-14/10304174 arising out of order of the Assessing Officer dated 20.03.2023 passed u/s 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) of the Act pertaining to Assessment Year 2014-15.

2.

None appeared on behalf of the assessee in spite of notices being issued for hearing today. On hearing ld. Sr. DR and on perusal of the record, we find that Ld. CIT(A) has not examined the issue on merits and dismissed the merits. Accordingly, the issue on merits is restored to the file of the ld. CIT(A) to decide the same afresh after due notices to the assessee.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 17th September, 2025.

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