AG DERCO BELTING INDIA PRIVATE LIMITED,GHAZIABAD vs. CIT (A), DELHI- 25, DELHI

Brief facts of the case are that, The assessment orders came to be passed against the Assessee by making certain additions in Assessment Year 2014-15, 2015-16, 2016-17, 2017-18 and 2019-20. Aggrieved by the assessment orders, the Assessee preferred the Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 16/01/2025, dismissed the Appeals filed by the Assessee. Aggrieved by the orders of the Ld. CIT(A), the Assessee preferred the present Appeals.

None appeared for the Assessee. Considering the issue involved in the present Appeals we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.

The Ld. Departmental Representative vehemently submitted that the Assessee has made partial complaint and submitted partial reply before the Ld. CIT(A) and based on the partial reply of the Assessee, the First Appeals of the Assessee has been dismissed. Thus, the Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeals.

We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the order impugned has been passed considering the partial reply of the Assessee by observing that the Assessee has been unable to corroborate its contentions with any evidence/details and found that there is no reason to interfere with the findings of the AO. We find that order of the Ld. CIT(A) is non speaking and not decided all the grounds of Appeal of the Assessee with a detailed reasoning. Date:- 10 .09.2025 R.N, Sr.P.S*