AI HIND EXPORTS,MEERUT V. ITO WARD- 1(1)(1), MEERUT

ITA 2466/DEL/2025

AI Insights

The case involves M/s Al Hind Exports appealing against the orders of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, which had dismissed their appeals ex-parte for the assessment years 2013-14, 2014-15, and 2016-17. The primary contention of the Assessee was the lack of opportunity to be heard, which they argued violated the principles of natural justice. The Departmental Representative supported the CIT(A)'s decision, emphasizing the procedural correctness of the dismissal. However, the Tribunal found merit in the Assessee's argument regarding the denial of a fair hearing and thus remanded the case for a fresh assessment on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777297 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2025
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 16-04-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: RAMIT KAKKAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA Nos. 2466, 2467 & 2468/Del/2025 Al Hind Exports Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2466/DEL/2025 (A.Y. 2013-14) ITA No. 2467/DEL/2025 (A.Y. 2014-15) ITA No. 2468/DEL/2025 (A.Y. 2016-17) M/s Al Hind Exports 13, Ismail Nagar, Meerut- 25002 PAN: AAIFA4055H Vs. National Faceless Assessment Centre, Income Tax Department, Government of India and Income Tax Officer, Ward 1(1)(1), Meerut Appellant Respondent Assessee by Sh. Ramit Kakkar, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 16/09/2025 Date of Pronouncement 19/09/2025 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/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 28/02/2025 pertaining to Assessment Years 2013-14, 2014-15 & 2016-17 respectively. 2. Brief facts of the case are that, an assessment orders came to be passed on 30/03/2022 (A.Y 2013-14) , 29/03/2022 (A.Y 2014-15) and 29/03/2022 (A.Y 2016-17)by making certain additions. Printed from counselvise.com 2 ITA Nos. 2466, 2467 & 2468/Del/2025 Al Hind Exports Vs. ITO 3. Aggrieved by the said assessment orders, the Assessee preferred three Appeals before the Ld. CIT(A). The Ld. CIT(A) vide order dated 28/02/2025, dismissed all the three Appeal filed by the Assessee ex- parte. Aggrieved by the orders of the Ld. CIT(A) dated 28/02/2025 the Assessee preferred the captioned Appeals. 4. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 5. Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 6. We have heard the Department's Representative and perused the material available on record. It can be seen from the orders of the Ld. CIT(A), the orders impugned have been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the grounds of Appeals of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. Printed from counselvise.com 3 ITA Nos. 2466, 2467 & 2468/Del/2025 Al Hind Exports Vs. ITO CIT(A) to decide the First Appeals afresh on merits in accordance with law after providing opportunity of being heard to the Assessee. 7. In the result, the Appeals of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 19th September, 2025 Sd/- Sd/- (NAVEEN CHANDRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 19.09.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "