FINGERTRIP FOODS PRIVATE LIMITED,GURGAON V. ACIT CIRCLE-1(1), GURGAON

ITA 8539/DEL/2025

AI Insights

The case involves Fingertrip Foods Private Limited appealing against the order of the Addl/JCIT (A)-2, Delhi, which dismissed their appeal ex parte for the Assessment Year 2016-17. The dismissal was based on non-prosecution as the assessee allegedly did not respond to the hearing notices. The Tribunal noted that the Addl./JCIT(A) did not decide on the merits of the case but dismissed it solely on procedural grounds. Both parties agreed that the appeal should be restored for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837880 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 18-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER ITA No.8539/Del/2025 Assessment Year 2016-17 Fingertrip Foods Private Limited D 313, 03 RD Floor D 313 03RD Floor, Sushant Shopping Arcade Sushant Lok-1, Gurgaon -122001 Gurgaon PAN NO.AACCF4375L Vs. ACIT Circle 1 (1) Gurgaon Appellant Respondent Appellant Sh. Nitin Kumar Sharma, CA (Through VC) Respondent Sh. Manoj Kumar, Sr. DR Date of Hearing 12.01.2026 Date of Pronouncement 17.02.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Addl/JCIT (A)-2, Delhi dated 29.11.2023 for A.Y. 2016-17 in dismissing the appeal exparte. 2. The Ld. Counsel for the assessee at the outset submitted that the notices dated 16.02.2023, 06.03.2023, 02.11.2023 and 18.11.2023 fixing the dates for hearing by the Ld. CIT(A) were not received by the assessee. Printed from counselvise.com Page | 2 3. The Ld. Counsel further referring to the order of the Ld. Addl./JCIT(A) submitted that the appeal was dismissed for non prosecution and did not decide the merits of the grounds of appeal. The Ld. Counsel, therefore, requested that the appeal may be restored to the file of the Addl./JCIT(A)-2,Delhi for deciding the issues afresh after providing adequate opportunity of being heard to the assessee. 4. The Ld. DR has no serous objection of restoring the appeal to the file of the Addl./JCIT(A)-2, Delhi. 5. Heard rival submissions and perused the orders of the authorities below. On perusal of the order of the Ld. CIT(A) it is noticed that the Ld.Addl./JCIT(A) dismissed the appeal of the assessee for non prosecution and on the ground that the assessee did not respond to the hearing dates fixed. It is also observe that the Ld.Addl./JCIT(A) did not dispose of the grounds on merits. Therefore, in the circumstance this appeal is restored to the file of the Addl./JCIT(A)-2, Delhi for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Printed from counselvise.com Page | 3 Order pronounced in the open court on 17.02.2026. Sd/- [C.N. PRASAD] JUDICIAL MEMBER Dated:17.02.2026 NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "