RAMA PASHU AAHAR PRIVATE LIMITED,BULANDSHAHR V. DCIT -14, DELHI

ITA 5806/DEL/2025

AI Insights

Rama Pashu Aahar Pvt. Ltd. filed two appeals against the orders of the Commissioner of Income Tax (Appeals), Delhi-26, concerning the Assessment Year 2013-14. The appeals were related to sections 143(3) r.w.s. 147 and section 271(1)(c) of the Income Tax Act, 1961. The tribunal noted that the previous orders were ex parte due to the assessee's failure to appear despite multiple notices. To ensure justice, the tribunal remitted the matters back to the CIT(A) for a fresh examination, emphasizing the need for a fair hearing and consideration of all relevant evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828889 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 25 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: 19-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: SHIVANSH BANSAL; SHALINI
• Keywords: Opportunity of being heard
• Section: 147; 143(3); 271(1)(c)

Judgement Text

"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.5805 & 5806/Del/2025 [Assessment Years: 2013-14] Rama Pashu Aahar Pvt. Ltd., H. No. 77-78, Rama Royal Res, Siyanaaa Road, Milk Mohsangarh, Bulandshahr. Vs Deputy Commissioner of Income Tax, Central Circle-14, Delhi PAN- AACCR1144B Assessee Revenue Assessee by Shivansh Bansal , CA & Ms. Shalini, Adv. Revenue by Shri Manish Gupta, Sr. DR Date of Hearing 13.01.2026 Date of Pronouncement 13.01.2026 ORDER PER MADHUMITA ROY, JM: These two appeals have been preferred by the assessee against the order different dated 13.08.2025 and 17.06.2025 of the Commissioner of Income Tax (Appeals), Delhi-26, [hereinafter referred to as the ‘Ld. CIT(A)], under section 143(3) r.w.s. 147 and under section 271(1)(c) of the Income Tax Act, 1961 Printed from counselvise.com ITA No.-5805 and 5806/Del/2025 Rama Pashu Aahar Pvt. Ltd. 2 (hereinafter referred to as ‘the Act’) respectively, pertaining to Assessment Year 2013-14. 2. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the case, particularly the fact that the impugned orders being ex parte, as the assessee for some reasons, could not appear despite notices having been sent to the assessee on several occasions, in order to meet the ends of justice, we remitting the matters to the file of the Ld. CIT(A) for re-adjudication of the issues raised by the assessee before him within period of 10 months hence. The Ld. CIT(A) is further directed to grant an opportunity of being heard to the assessee and to consider the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matters. 3. We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed and finalize the orders strictly in accordance with law. Accordingly, both these appeals are allowed for statistical purposes. Printed from counselvise.com ITA No.-5805 and 5806/Del/2025 Rama Pashu Aahar Pvt. Ltd. 3 4. In the result, both appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 13th January, 2026 Sd/- Sd/- [NAVEEN CHANDRA] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated- 15.01.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "