Kuber Planters Limited vs DCIT, NFAC

PER SATBEER SINGH GODARA, JM

These assessee’s four appeals ITA No. 1935/Del/2025 & for A.Y. 2014-15 & ITA Nos. 1937 to 1939/Del/2025 for assessment years 2016-17, 2017-18, 2018-19, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, all dated 04.03.2024 passed in case nos. NFAC/2013-14/10254782, NFAC/2015-16/10118335, NFAC/2016-17/10120010 NFAC/2017-18/10240709/2013-14, respectively involving proceedings under section 147 r.w.s 144 (for A.Ys. 2014-15 & 2018-19) and under section 143(3)/147 (for A.Ys 2016-17 & 2017-18) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties at length. Case files perused.

It transpires at the outset during the course of hearing that this tribunal’s earlier order in the assessee’s appeal ITA No. 1911/Del/2024; in the “lead” Assessment Year 2013-14, dated 28.05.2025, has already restored its identical grounds back to the learned CIT(A)/NFAC for its fresh appropriate adjudication on merits preferably within three effective opportunities of hearing.

We make it clear that although the learned counsel fairly submits that the CIT(A) earlier order under challenge had not been strictly passed ex-parte, the fact remains that neither the assessee had ensured strict compliance on its part in presenting the case therein nor any substantive adjudication of its various submissions was noticed which could be held as passed in tune with section 250(6) of the Act requiring framing of points of determination followed by a detailed adjudication thereupon. Be that it may, faced with this situation, we adopt judicial consistency to set aside all these assessee’s remaining four appeals back to the CIT(A)/NFAC for its fresh adjudication in very terms. It would indeed be appreciated if the learned lower appellate authority hears all these cases together for the sake of completeness and brevity so as to avoid any possibility of multiplicity of proceedings and mutually contradictory findings. We order accordingly.

These assessee’s four appeals i.e., ITA No. 1935/Del/2024 with 1937 to 1939/Del/2024 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.