Income Tax Appellate Tribunal - Delhi
Keloid India Private Limited,Shastri ... vs Dcit Circle 13(1), New Delhi on 19 February, 2025
1
ITA no. 3444/Del/2024
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "C ": NEW DELHI
BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER
AND
SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER
ITA No. 3444/DEL/2024
Assessment Year: 2021-22
Keloid India Pvt. Ltd., Vs DCIT Circle-13(1),
H. No. 658/1, Block-A, Delhi.
Shastri Nagar, Delhi-110052.
PAN: AAICK 0235 C
APPELLANT RESPONDENT
Assessee represented by None
Department represented by Shri Om Parkash, Sr. DR
Date of hearing 21.01.2025
Date of pronouncement 19.02.2025
ORDER
PER Ms. MADHUMITA ROY, JM:
The instant appeal, filed by the assessee, is directed against the order dated 05.02.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 23.12.2022 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), for the assessment year 2021-22.
2. None appeared for the assessee at the time of call inspite of notice being sent. It appears from the record that the Assessing Officer could not decide the matter in its proper perspective in the absence of supporting documents before him 2 ITA no. 3444/Del/2024 by the assessee and the addition was made therefore. The learned CIT(Appeals) even could not pass a proper order in the absence of submissions or supporting documents in favour of the case made out by the assessee.
3. Hence in the interest of substantial justice we set aside the issue to the file of learned Assessing Officer to decide the issue afresh upon considering the evidence on record or any evidence after granting opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the learned AO the said authority would be at liberty to pass order in accordance with law.
4. In the result, Assessee's appeal is allowed for statistical purposes. Order pronounced in open court on 19.02.2025.
Sd/- Sd/-
(NAVEEN CHANDRA) (Ms. MADHUMITA ROY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
*MP*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT, NEW DELHI