KAVISH MERCANTILE PVT. LTD.,DELHI V. DCIT, CIRCLE 13(1), DELHI, DELHI

ITA 2235/DEL/2025

AI Insights

The case involves Kavish Mercantile Pvt. Ltd., the appellant, against the NFAC, the respondent, concerning an appeal for the Assessment Year 2022-23. The primary issue arose when the CIT (A) dismissed the appeal in limine, citing the assessee's failure to pursue the appeal despite several opportunities granted. The Tribunal, considering the submissions of the Revenue's DR and the circumstances, decided that in the interest of justice, the assessee should be given another opportunity to present their case. Consequently, the matter was remanded back to the CIT (A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780427 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 03-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT JAIN
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2235/DEL/2025 (Assessment Year: 2022-23) Kavish Mercantile Pvt. Ltd., vs. NFAC, 25/47, Gali No.14, Bhola Nath Nagar, Delhi. Vishwas Nagar, Delhi – 110 032. (PAN : AAHCK5639B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Amit Jain, CIT DR Date of Hearing : 11.09.2025 Date of Order : 10.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal preferred by the assessee is directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 07.02.2025 for Assessment Year 2022-23. 2. None appeared on behalf of the assessee. We are proceeding to decide the appeal with the assistance of ld. DR of the Revenue. 3. At the time of hearing, it is observed from the record that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first Printed from counselvise.com 2 ITA No.2235/DEL/2025 appellate order and dismissed the appeal in limine. It is further observed that ld. CIT (A) has not decided the issue on merit. 4. On the other hand, ld. DR for the Revenue submitted that assessee has not utilised several opportunities granted by ld. CIT (A). 5. Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 10th day of October, 2025 Sd/- sd/- (ANUBHAV SHARMA) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10.10.2025 TS Printed from counselvise.com 3 ITA No.2235/DEL/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "