SMGK AGRO PRODUCTS,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIVIC CENTRE
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWALSMGK Agro Products, F-94, Ashok Vihar, Phase-I, Delhi.
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals), [‘CIT(A)’ in short], National Faceless Appeal Centre,
Delhi in Appeal No. CIT(A), Delhi-12/10758/2019-20 dated 28.01.2025
passed u/s 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. 2. At the outset, it is seen that the Ld. CIT(A) has provided as many as seven opportunities to the assessee for filing the written submissions, however, either the adjournment was sought or no compliance was made, thus, the Ld. CIT(A) had passed the order ex-parte wherein he confirmed the observations made by the Ld. AO and dismissed the appeal of the assessee.
Before us, none appeared on behalf of the assessee and Ld. Sr. DR appeared on behalf of the Revenue requested for the confirmation of the order of lower authorities. After considering the facts of the case in the larger interest of justice, we set aside the order of Ld. CIT(A) and remand all the issues to the file of CIT(A) with direction to decide the appeal of the assessee afresh after providing reasonable opportunity of being heard to the assessee. Assessee by None Department by Shri Pradumna Kumar Singh, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025
2 IT No.2037/Del/2025
Dated: 10.09.2025. PK/Sr. Ps