SRI RANI SHAKTI ROLLER FLOUR MILLS PVT. LTD.,DELHI V. JCIT (OSD), NEW DELHI

ITA 3422/DEL/2025

AI Insights

The case involves Sri Rani Shakti Roller Flour Mills Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals)-29, New Delhi, which dismissed their appeal regarding an assessment order passed under Section 153C of the Income Tax Act, 1961. The assessment order, dated 03/02/2024, included certain additions which the Assessee contested. The initial appeal was dismissed ex-parte by the CIT(A) on 29/03/2025, leading to the current appeal before the ITAT. The Assessee argued that they were not given a fair hearing, a claim supported by the Tribunal's observation that the CIT(A) had not addressed all grounds of appeal on their merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788868 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 24-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMISHA S. GUPT
• Assessee Lawyers: SUMIT GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"1 ITA No. 3422/Del/2025 Sri Rani Shakti Roller flour Mills Pvt. Ltd. Vs. JCIT (OSD) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3422/DEL/2025 (A.Y. 2011-12) Sri Rani Shakti Roller Flour Mills Pvt. Ltd. C/o SanjeevAnand& Associates 136, Navyug Market, Ghaziabad PAN: AABCS5954K Vs JCIT (OSD) Central Circle-27, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi Appellant Respondent Assessee by Sh. Sumit Gupta, CA Revenue by Ms. Amisha S. Gupt, CIT (DR) Date of Hearing 25/11/2025 Date of Pronouncement 26/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-29, New Delhi (‘Ld. CIT(A)’ for short), New Delhi dated 29/03/2025 for the Assessment Year 2011-12. 2. Brief facts of the case are that, an assessment order came to be passed on 03/02/2024 under Section 153C of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 29/03/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 3422/Del/2025 Sri Rani Shakti Roller flour Mills Pvt. Ltd. Vs. JCIT (OSD) 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee ex-parte. Thus, sought for allowing the Appeal. 4. Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned 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. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 26th November, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 26 .11.2025 R.N, Sr.P.S* Printed from counselvise.com 3 ITA No. 3422/Del/2025 Sri Rani Shakti Roller flour Mills Pvt. Ltd. Vs. JCIT (OSD) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "