SMGK AGRO PRODUCTS,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIVIC CENTRE

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ITA 2037/DEL/2025Status: DisposedITAT Delhi10 September 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that no one appeared for the assessee, but the Revenue's representative requested confirmation of the lower authorities' order. Considering the interest of justice, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee filed an appeal against an ex-parte order by the CIT(A) that confirmed the AO's observations and dismissed the appeal. The CIT(A) had granted multiple opportunities to the assessee for submissions, which were not complied with.

What were the issues?

Whether the CIT(A) order passed ex-parte due to non-compliance by the assessee should be set aside to allow a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri Pradumna Kumar Singh, Sr. DR
Hearing: 03.09.2025Pronounced: 03.09.2025

(ASSESSMENT YEAR: 2017-18) SMGK Agro Products, Asst. CIT, F-94, Ashok Vihar, Circle-34(1), Phase-I, Delhi. Vs. Civic Centre, New Delhi. PAN:ABPFS4580B (Appellant) (Respondent) Assessee by None Department by Shri Pradumna Kumar Singh, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025 O R D E R

PER MANISH AGARWAL, AM:

1.

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.

3.

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.

2 IT No.2037/Del/2025 SMGK Agro Products vs. ACIT The assessee is also directed to participate in the appellate proceedings and file all the necessary evidences and if need be, file additional evidences in support of the claim of the assessee. With these directions, the appeal of the assessee is partly allowed for statistical purposes.

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