Sampark India Logistics Limited vs Assistant Commissioner Of Income Tax

These assessee’s twin appeals involving the sole assessee herein M/s Sampark India Logistics Ltd.; ITA 261 & 262/Del/2026, arise against the Commissioner of Income Tax (Appeal)-30 [in short, “CIT(A)”], New Delhi’s orders dated 31.10.2025, passed in DINs & Order Nos. ITBA/APL/M/250/2025-26/1082197468(1) & ITBA/APL/M/250/2025-26/1082197661(1), involving proceedings u/s 147 r.w.s 143(3) & 144 of the Income Tax Act, 1961; hereinafter referred to as ‘the Act’.

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting its cases.

We have given our thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out.

Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) for its afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

These assessee’s twin appeals ITA Nos. 261 & 262/Del/2026 are allowed. A copy of this common order be placed in the respective case files.