S-NET FREIGHT (INDIA) PRIVATE LIMITED,NEW DELHI V. ITO,WARD-22(1), DELHI

ITA 4806/DEL/2024

AI Insights

The case involves S. Net Freight (India) Pvt. Ltd., the appellant, contesting an order from the CIT(A)/National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary contention by the Assessee was that the CIT(A)'s order was passed ex-parte and violated the principles of natural justice, as the grounds of appeal were not adjudicated upon. The Departmental Representative argued that multiple notices were served to the Assessee, who failed to appear. The ITAT found that the CIT(A) erred by not deciding the appeal on its merits and restored the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474868 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: ROHIT GEOL
• Keywords: Opportunity of being heard

Judgement Text

" 1 ITA No. 4806/Del/2024 S. Net Freight (India) Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 4806/DEL/2024 (A.Y. 2017-18) S. Net Freight(India) Pvt. Ltd. Plot No. 47, Kh No. 325/1/2, Rangpuri Extension, NH 8, A Block, 3rd Floor, New Delhi PAN: AAFCS3703G Vs. ITO Ward-22(1) New Delhi Appellant Respondent Assessee by Sh. Rohit Geol, CA Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 17/02/2025 Date of Pronouncement 19/02/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the CIT(A)/ National Faceless Appeal Centre, Delhi [‘NFAC’ for short] dated 19/08/2024 for the Assessment Year 2017-18. 2. The Ld. Counsel for the Assessee submitted that the order impugned of the Ld. CIT(A) passed ex-parte by violating the principals of natural justice. The Ld. Assessee's Representative further submitted 2 ITA No. 4806/Del/2024 S. Net Freight (India) Pvt. Ltd. Vs. ITO that the Grounds of appeal raised by the Assessee have not been adjudicated by the Ld. CIT(A) and the Appeal is not decided on its merits, therefore, sought for setting aside the order of the Ld. CIT(A). 3. Per contra, the Ld. Departmental Representative vehemently submitted that multiple notices have been sent and served to the Assessee right from 10/03/2021 to 29/07/2004, however, the Assessee remained absent and by way of present Appeal finding fault with the order of the Ld. CIT(A) in passing the ex-parte order, therefore, submitted that the Grounds of appeal of the Assessee are devoid of merit. 4. We have heard both the parties and perused the material available on record. It is seen from the order of the Ld. CIT(A), the Ld. CIT(A) issued multiple notices to the Assessee, however, the Assessee remained absent and not participated in the first appellate proceedings. However, the Ld. CIT(A) while dismissing the Appeal, has not decided the Appeal on its merit. The Ld. CIT(A) should have decided the Appeal on merits. 5. Considering the above facts and circumstances, we deem it fit to restore the Appeal to the file of Ld. CIT(A) with a direction to decide the Appeal on its merit after providing the opportunity of being heard to the Assessee in accordance with law. The Assessee is also directed to 3 ITA No. 4806/Del/2024 S. Net Freight (India) Pvt. Ltd. Vs. ITO participate in the appeal proceedings, failing which the Ld. CIT(A) is at liberty to decide the Appeal on its merit. 6. In the result, Appeal of the Assessee is partly allowed for statistical purpose. 7. Since, we have restored the Appeal to the file of the Ld. CIT(A), the Grounds of Appeal on merits requires no adjudication. 8. In the result, Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 19th February, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 19 .02.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 ITA No. 4806/Del/2024 S. Net Freight (India) Pvt. Ltd. Vs. ITO "