Rama Pashu Aahar Pvt. Ltd. Vs Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

These two appeals have been preferred by the assessee, Rama Pashu Aahar Pvt. Ltd., against the orders dated 13.08.2025 and 17.06.2025 of the Commissioner of Income Tax (Appeals), Delhi-26, under section 143(3) read with section 147 and under section 271(1)(c) of the Income Tax Act, 1961, pertaining to Assessment Year 2013-14. The assessee could not appear despite notices having been sent on several occasions, leading to ex parte orders. The Tribunal, in order to meet the ends of justice, remitted the matters to the file of the Ld. CIT(A) for re-adjudication within a period of 10 months, directing the Ld. CIT(A) to grant an opportunity of being heard to the assessee and to consider the evidence on record or any other evidences which the assessee may choose to file at the time of hearing.…

Legal Issues

• 1. Re-adjudication of the issues raised by the assessee before the Ld. CIT(A).

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Sunil Bhagat Vs. ITO, Ward 3(1), Gangtok

  Kolkata benchAY 2018-19Allowed

• Kalpanik Vyapaar Pvt. Ltd. Vs ITO, Ward-4(4), Kolkata

  Kolkata Bench benchAY 2009-10Partly Allowed

• Mahavir Prasad Gupta and Sons Vs DCIT, Central Circle-16

  Delhi Bench benchAY 2023-24Allowed

• ITA Nos.457/Del/2024 & Others

  Delhi Bench ‘E’, New Delhi benchAY 2012-13, 2013-14, 2014-15, 2015-16, 2016-17Allowed

• Children of the World (Delhi) Society Vs DCIT, CPC, Bengaluru

• J and J Pharma Tech Pvt Ltd vs Aaykar Bhavan

  Mumbai Bench benchAY 2013-14Allowed