OM SHREEM ANANDA FOODS PRIVATE LIMITED,DELHI V. INCOME TAX OFFICER, WARD- 19(1), DELHI

ITA 4780/DEL/2025

AI Insights

The case involves Om Shreem ananda Foods Pvt. Ltd., the appellant, contesting orders from the Income Tax Officer (ITO), Ward-19(1), New Delhi, and the CIT(A)/NFAC, Delhi. The dispute arose from an assessment year 2012-13, where the ITO passed an order under Sections 147/144 of the Income Tax Act, 1961, which was later upheld by the CIT(A). The appellant challenged the orders on grounds including lack of jurisdiction and absence of tangible material to support the assessment of unexplained income amounting to Rs. 70,00,000 under Section 68 of the Act. The Tribunal found procedural lapses in the handling of the case, leading to its decision to remand the matter back to the ITO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783978 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reason to believe; Tangible material

Judgement Text

"1 ITA No. 4780/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 4780/DEL/2025 Assessment Year: 2012-13 Om Shreem ananda Foods Pvt. Ltd., E-120, Chankya Place, Part-1, Uttam Nagar, Delhi-110059. PAN: AABCO 0275 B Vs ITO, Ward-19(1), New Delhi. APPELLANT RESPONDENT Assessee represented by Sh. Mukul Gupta, Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 10.11.2025 Date of pronouncement 10.11.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 09.08.2023 (DIN & Order No. ITBA/NFAC/S/250/2023-24/1054975568(1), passed by the Ld. CIT(A)/NFAC, Delhi, arising out of the order dated 27.11.2019, passed by the ITO, Ward 19(1), Delhi, under Section 147/144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2012-13. 2. Grounds of appeal raised by the assessee are as under: “1. That the order passed by the Ld. CIT(A) and Ld. AO is bad in law and against the facts of the case. Printed from counselvise.com 2 ITA No. 4780/Del/2025 2. That the Ld. CIT(A) erred in considering the fact that the Ld. AO erred in passing the order us 147/144 of the act without jurisdiction.. 3. That the Ld. CIT(A) and Ld. AO has failed to appreciate that there was no tangible material on record to form a reason to believe that income of the appellant had escaped assessment. 4. That the Ld. CIT(A) erred in sustaining the addition made by the Ld. AO amounting Rs. 70,00,000/-u/s 68 of the Act on account of unexplained income. 5. That the Ld. AO erred in initiating the penalty proceedings u/s 271(1)(c)of the Act. 6. That the appellant carves leave to add, alter, modify or delete any of the ground of appeal.” 3. It appears from the records that the impugned order passed by the Learned CIT(A)/NFAC dated 19.08.2023 is an ex parte one arising out of order passed by the Learned Assessing Officer under Section 147/144 of the Act. It appears that the Ld. First Appellate Authority has disposed of the assessee’s appeal in limine, inter alia, by observing as under: “In this case, the appellant was given opportunities to represent the case on 11.03.2021, 16.08.2022, 22.08.2022, 20.09.2022 & 01.08.2023.In response, till date, nothing has been heard from the appellant. No explanation whatsoever has been offered by the appellant to justify its claims. Thus, it appears that the appellant is not interested in proceedings with the appeal filed. Therefore, the appeal of the appellant is dismissed in-limine.” 3.1 It is also seen that in this particular case the assessment was also finalized ex parte, in the absence of the assessee. In view of these facts the Learned AR prayed for setting aside the issue to the file of the Learned AO for fresh adjudication of the matter. 4. Having heard Learned Authorized Representatives of the parties and considering the fact of the assessment order having been finalized by the Learned Printed from counselvise.com 3 ITA No. 4780/Del/2025 AO in the absence of the assessee and further that the First Appellate Authority vide impugned order has disposed of the assessee’s appeal ex parte in limine, in our considered opinion it would be fit and proper that in order to prevent the miscarriage of justice, the appeal is disposed of by setting aside the matter to the file of the Learned Assessing Officer for fresh adjudication of the issue involved in 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. Assessing Officer, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 5. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 10.11.2025. Sd/- Sd/- (M BALAGANESH) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.11.2025 *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 "