QUEEN DISTILLERS AND BOTTLERS PRIVATE LIMITED,CHANDIGARH V. ITO, WARD 20(3), DELHI, DELHI

SA 616/DEL/2025

AI Insights

The case involves Queen Distillers and Bottles Pvt. Ltd., the appellant, who contested an assessment order that significantly increased their assessed income from Rs. 1,68,91,785 to Rs. 13,90,17,413. The initial appeal to the Ld. CIT(A) was dismissed without a hearing, as the notice was sent to an incorrect email address, violating principles of natural justice. The Income Tax Appellate Tribunal found that the Ld. CIT(A) had not addressed all grounds of the appeal on their merits and remanded the case for a fresh decision, ensuring the Assessee is heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822431 (ITAT-DELHI)
• Duration Of Justice: 9 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2022-2023
• Appeal Filed On: 14-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: VISHAL KALRA
• Keywords: Opportunity of being heard; Principle of natural justice; Application of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER S. A NO. 616/Del/2025 in (ITA No. 8264/Del/2025 ( A.Y 2022-23) Queen Distillers and Bottles Pvt. Ltd. Plot No. 41, Industrial Area, Phase- 1, Chandigarh-160002 PAN: AAACQ0670R (APPLICANT) Vs ITO Ward 20(3), Range, 44, C. R. Building, Delhi (RESPONDENT) ORDER PER YOGESH KUMAR, U.S. JM: The above Stay Application filed by the Assessee posted before the Bench for hearing. Considering the issue involved in the Appeal of the Assessee in ITA No. 8264/Del/2025 and with the consent of both the parties, the appeal of the Assessee has been heard. 2. Brief facts of the case are that, an assessment order came to be passed on 27/03/2024 by computing the income of the Assessee at Rs. 13,90,17,413/-, as against the returned income of Rs. 1,68,91,785/- by making certain additions. Aggrieved by the assessment order dated 27/03/2024, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17/06/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of Appellant by Sh. Vishal Kalra, Adv Respondent by Sh. Manish Gupta, Sr. DR Date of Hearing 19.12.2025 Date of Pronouncement 23.12.2025 Printed from counselvise.com the Ld. CIT(A) dated 17/06/2025, the Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has issued notice to wrong e-mail id, therefore, the Assessee could not make compliances, further submitted that the Ld. CIT(A) provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Printed from counselvise.com 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. 7. Since we have partly allowed the appeal of the Assessee, the S.A No. 616/Del/2025 filed by the Assessee is dismissed as having become in-fructuous. Order pronounced in the Open Court on this 23rd Day of December, 2025. Sd/- Sd/- (AMITABH SHUKLA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23/12/2025 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "