AG Derco Belting India Private Limited Vs CIT(A) (ITAT Delhi)
Assessee challenged additions made by AO in scrutiny assessments. CIT(A), vide orders dated 16.01.2025, dismissed all appeals, observing that only partial replies were filed & no proper evidence was submitted. Accordingly, findings of AO were upheld without detailed reasoning.
Before Tribunal, none appeared for Assessee. The Departmental Representative contended that Assessee had failed to substantiate claims, hence dismissal was justified.
Tribunal, however, noted that CIT(A)’s order was non-speaking as it did not deal with all grounds raised or provide proper reasoning. It held that in the interest of justice, matters should be reconsidered on merits.
Accordingly, Tribunal set aside CIT(A)’s order & remanded all appeals back to CIT(A) with direction to adjudicate afresh after granting proper opportunity of hearing to Assessee. Appeals were thus allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT DELHI
The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals), Delhi-25 (‘Ld. CIT(A)’ for short), dated 16/01/2025 for the Assessment Years 2014-15, 2015-16, 2016-17, 2017-18 and 2019-20 respectively.
2. Brief facts of the case are that, The assessment orders came to be passed against the Assessee by making certain additions in Assessment Year 2014-15, 2015-16, 2016-17, 2017-18 and 2019-20. Aggrieved by the assessment orders, the Assessee preferred the Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 16/01/2025, dismissed the Appeals filed by the Assessee. Aggrieved by the orders of the Ld. CIT(A), the Assessee preferred the present Appeals.
