SHINING SUN TRADEXIM LLO,NEW DELHI V. ITO WARD 50(1) DELHI, NEW DELHI

ITA 1436/DEL/2024

AI Insights

The case involves Shining Sun Tradexim LLP, which appealed against the order of the Commissioner of Income-tax (Appeals), NFAC, concerning an assessment order passed under section 143(3) of the Income-tax Act, 1961 by the ITO, Ward-50(1), Delhi. The primary contention in the appeal was the alleged denial of an opportunity of hearing to the assessee. The tribunal noted multiple adjournments were sought by the assessee, leading to the decision to foreclose further representation and decide the appeal. However, the tribunal, emphasizing the importance of a fair hearing, restored the matter to the CIT(A) for a fresh hearing on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793614 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 30-03-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No.1436/Del/2024 Assessment Year : 2017-18 Shining Sun Tradexim LLP 309, Deepshikha Building, Rajendra Place, New Delhi – 110 008. PAN: ADAFS3468H Vs. ITO, Ward-50(1), Delhi. Assessee by : None Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 23.09.2025 Date of Pronouncement : 26.09.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 31.01.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.CIT(A), Delhi-17/10825/2019-20, filed before him against the order dated 31.12.2019 passed u/s 143(3) of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’) by the ITO, Ward-50(1), Delhi (hereinafter referred to as the Ld. AO, for short). Printed from counselvise.com ITA No.1436/Del/2024 2 2. At the time of hearing, none appeared for the assessee in spite of notices being repeatedly issued and further notices are not justified. 3. The d. DR was heard and we find that amongst other grounds on merits, the assessee has raised a ground No.3 that the impugned order was passed without giving the assessee an opportunity of hearing. 4. In this context, we observe that while passing the impugned order, in para 6, the NFAC records about the fact of issuance of notice for 19.01.2021 for which the assessee had sought adjournment and, thereafter, notices were issued and on 18.11.2023 and 24.01.2024 also adjournments were sought and, thus, foreclosing the assessee representation, the appeal was decided. 5. Thus, for ends of justice, we restore the issue to the files of the ld.CIT(A) to give a fresh opportunity of hearing to the assessee and decide the issues on merits as well as on law in accordance with the law. 6. The appeal is allowed for statistical purposes. Order pronounced in the open court on 26.09.2025. Sd/- Sd/- (KRINWANT SAHAY) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26th September, 2025. dk Printed from counselvise.com ITA No.1436/Del/2024 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "