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

ITA 2103/DEL/2025

AI Insights

The case involves AG Derco Belting India Pvt. Ltd., the appellant, contesting the orders of the Commissioner of Income Tax (Appeals), Delhi-25, which dismissed their appeals for the assessment years 2014-15 to 2019-20. The appeals were initially dismissed based on the Assessee's partial replies to the assessment orders, which had made certain additions to the Assessee's income for the specified years. The Assessee, aggrieved by the CIT(A)'s decision, approached the Income Tax Appellate Tribunal. The Tribunal found the CIT(A)'s order to be non-speaking and lacking detailed reasoning, leading to the decision to remand the matter for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775980 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 29-03-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Keywords: Opportunity of being heard

Judgement Text

"1 ITA Nos. 2101 to 2105/Del/2025 AG Derco Belting India Pvt. Ltd. vs. CIT(A) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “G” NEW DELHI”] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 2101/DEL/2025 (A.Y 2014-15) I.T.A. No. 2102/DEL/2025 (A.Y 2015-16) I.T.A. No. 2103/DEL/2025 (A.Y 2016-17) I.T.A. No. 2104/DEL/2025 (A.Y 2017-18) I.T.A. No. 2105/DEL/2025 (A.Y 2019-20) AG Derco Belting India Private Limited E-69/1, B. S. Road, Industrial Area, Ghaziabad, Uttar Pradesh PAN: AAICA4044P Vs . CIT(A) Delhi-25, Delhi Appellant Respondent Assessee by None Revenue by Sh. Mahesh Kumar, CIT(DR) Date of Hearing 08/09/2025 Date of Pronouncement 10/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals), Delhi-25 (‘Ld. CIT(A)’ for short), dated 16/01/2025 for the Assessment Years 2014- 15, 2015-16, 2016-17, 2017-18 and 2019-20 respectively. 2. 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 Printed from counselvise.com 2 ITA Nos. 2101 to 2105/Del/2025 AG Derco Belting India Pvt. Ltd. vs. CIT(A) 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. 3. 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. 4. 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. 5. 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. Printed from counselvise.com 3 ITA Nos. 2101 to 2105/Del/2025 AG Derco Belting India Pvt. Ltd. vs. CIT(A) Therefore, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeals of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 10th September, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 10 .09.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com 4 ITA Nos. 2101 to 2105/Del/2025 AG Derco Belting India Pvt. Ltd. vs. CIT(A) Printed from counselvise.com "