MINACLE TRAEXIM PRIVATE LIMITED,BADLI INDUSTRIAL AREA V. INCOME TAX OFFICER, WARD-17(2), DELHI

ITA 4086/DEL/2025

AI Insights

The case involves Minacle Traexim Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, which arose from an earlier order by the Income Tax Officer, Ward-17(2), Delhi, under Section 143(3) of the Income Tax Act, 1961, for the assessment year 2017-18. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench, where no representative for the assessee appeared despite notice. The tribunal decided to remit the case back to the First Appellate Authority to ensure the assessee has a fair opportunity to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829735 (ITAT-NEW DELHI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 26-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"1 ITA No. 4086/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4086/DEL/2025 A.Y. 2017-18 Minacle Traexim Pvt. Ltd., M-26, Badli Industrial Area, Phase, Delhi-110042. PAN: AABCO 3852 C Vs Income tax Officer, Ward-17(2), Delhi. APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Manish Gupta, Sr. DR Date of hearing 13.01.2026 Date of pronouncement 13.01.2026 O R D E R PER Ms. MADHUMITA ROY, J.M: The captioned appeal, preferred by the assessee, is directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 25.04.2025 [DIN & Order No. ITBA/NFAC/S/250/2025-26/1075809852(1)], arising out of the order dated 22.12.2019 passed by the Income Tax Officer, Ward-17(2), Delhi, under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for the assessment year 2017-18. 2. None appeared on behalf of the assessee at the hearing inspite of notice having been sent. We proceed to dispose of the appeal in the absence of the assessee after hearing the Ld. DR and perusing the materials available on record. Printed from counselvise.com 2 ITA No. 4086/Del/2025 3. Having heard the Learned DR and having regard to the facts and circumstances of the matter, particularly the order passed by the Learned First Appellate Authority, impugned before us, being ex parte one as the assessee for some reason or the other could not appear despite issuance of notices for hearing, in order to afford an opportunity to the assessee to represent its case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit the matter back to the file of the Learned First Appellate Authority to adjudicate the matter 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 matter. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 3. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 13.01.2026. Sd/- Sd/- (NAVEEN CHANDRA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14.01.2026. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "