INDIA FRUIT COMPANY,DELHI V. INCOME TAX OFFICER, DELHI

ITA 5249/DEL/2024

AI Insights

The case involves India Fruit Co., the appellant, contesting an order from the Ld. NFAC, Delhi, which arose from an assessment order by the ITO, Ward-36(2) Delhi for the Assessment Year 2017-18. The primary issue was the non-representation of the assessee at the CIT(A) level due to miscommunication with their chartered accountant. The tribunal acknowledged this oversight and decided to remit the case back to the CIT(A) for a fresh hearing, ensuring that the assessee is given a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707180 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 16-11-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: RAJIV NANDA; .; NARENDER KUMAR
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"P a g e | 1 ITA No.5249/Del/2024 India Fruit Co. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.5249/Del/2024 (Assessment Year: 2017-18) India Fruit Co. C-547, New Subzi Mandi, Azadpur, Azad Pur, Delhi – 110033 Vs. ITO, Ward 36(2) New Delhi \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AABFI0595B Appellant .. Respondent Appellant by : Sh. Rajiv Nanda, Sr. Adv. & Sh. Narender Kumar, Adv Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 08.07.2025 Date of Pronouncement 08.07.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the Ld. NFAC, Delhi, dated 03.06.2024 arising out of the Assessment Order passed by the ITO, Ward-36(2) Delhi, dated P a g e | 2 ITA No.5249/Del/2024 India Fruit Co. (AY: 2017-18) 29.12.2019 under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18. 2. At the time of hearing of the instant appeal the Ld. Senior Counsel Dr. Rajiv Nanda appearing for the assessee submitted before us that the Ld. CIT(A) dismissed the appeal preferred by the assessee since none appeared on the behalf of the assessee before him. The CA who was entrusted with the said matter before the Ld. CIT(A) did not inform the assessee neither took steps accordingly to represent the case before the Ld. CIT(A). In this regard he has drawn our attention to page 233 of the paper book evidencing the fact of notice for hearing having been served upon the email appearing i.e. [e-mail]; the same again reflecting from another notice being sent to the same CA appearing at page 235 of the paper book filed before us. As there was miscommunication between the assessee and the CA the assessee’s case could not be represented before the First Appellate Authority. In that view of the matter he prays for remand of the matter to the file of the Ld. CIT(A) for consideration of the same on merit afresh. This prayer made by the Ld. AR has not been controverted by the Ld. DR with all his fairness. 3. Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, we are of the considered opinion that in order to prevent the miscarriage of justice the assessee be given a further opportunity of being heard by the Ld. CIT(A) afresh on merit. Thus, with the aforesaid observation this appeal is dispose of by remitting the issue to the file of the Ld. CIT(A) for his P a g e | 3 ITA No.5249/Del/2024 India Fruit Co. (AY: 2017-18) consideration afresh in accordance with law upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal. 4. The appeal preferred by the assessee is allowed for statistical purposes. Order pronounced in the open court on 08.07.2025 Sd/- (Avdhesh Kumar Mishra) Sd/- (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 08.07.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "