KHAS FOODS PRIVATE LIMITED,VASANT VIHAR V. INCOME TAX OFFICER, C.R. BUILDING

ITA 2213/DEL/2025

AI Insights

The case involves Khas Foods Pvt. Ltd., the appellant, contesting an order from the CIT(A)/NFAC for the assessment year 2016-17. The dispute arose from proceedings under section 147 read with section 144 of the Income-tax Act, 1961, where the Assessing Officer made certain disallowances/additions. The CIT(A)/NFAC initially upheld these actions, proceeding ex-parte due to the absence of the assessee's representation. The Tribunal, upon review, noted the absence of the assessee's counsel and the possibility of communication gaps, leading to the decision to remand the case back to the CIT(A)/NFAC for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789654 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 02-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2213/Del/2025 Assessment Year: 2016-17 Khas Foods Pvt. Ltd., D-5/11, Vasant Vihar-1, New Delhi Vs. Income Tax Officer, Ward-14(3), New Delhi PAN: AADCK3650L (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1072974830(1), dated 06.02.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. Assessee by None Department by Sh. Jitender Singh, CIT(DR) Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 Printed from counselvise.com ITA No.2213/Del/2025 2 | P a g e 2. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein. 3. The Revenue argues during the course of hearing in support of CIT(A)/NFAC’s finding that the assessee had not filed any explanation or evidence supporting it’s case. 4. We have given my thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel could not be altogether ruled out. 5. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and Printed from counselvise.com ITA No.2213/Del/2025 3 | P a g e responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 24th November, 2025 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26th November, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "