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Judgment
This bunch of eleven appeals filed by the assessee are against separate orders all dated 28.10.2025 of the ld. CIT(A)-27, Delhi, [hereinafter referred to as ‘ld. CIT(A)] arising out of assessment order all dated 26.07.2024, passed u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 pertaining to Assessment Year 2013-14 to 2023-24, respectively. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
All the above appeals of the assessee were reported by ld. Counsel to be containing common grounds and therefore the same were heard together and for the purposes of convenience are being adjudicated by this common order. The ld. DR also concurred that all the appeals are on common grounds.
The assessee has raised following grounds of appeal in ITA No.8400/Del/2025 for AY 2013-14:-
1.That the addition of Rs. 61,63,336/-, i.e., 25% of alleged bogus purchases of Rs. 2,46,53,343/- made by the assessing officer and sustained by the CIT(Appeals) is arbitrary, unjust and at any rate very excessive.
2.That the addition of Rs. 12,32,667/- being the alleged commission at the rate of 5% paid in respect of alleged non-genuine purchases to the tune of Rs. 2,46,53,343/- under section 69C of the Act made by the assessing officer and sustained by the CIT(Appeals) and the levy of tax under Section 1 15BBE is illegal, arbitrary, unjust and at any rate very excessive.
3.That the appellant denies its liability to pay interest under sections 234B and 234C of the Act.
Heard the rival parties in the light of material available on records. At the outset, ld. DR pointed out that the assessee is a habitual defaulter. It was submitted that the ld. CIT(A) issued several notices to the assessee which remained uncompiled leading to passing of an ex-parte order.
The ld. Counsel for the assessee submitted that the assessee company is closed and even had faced insolvency proceedings. The ld. Counsel however requested for one last chance and assured that compliance would now be made.
We have noted that the ld. CIT(A) has dismissed assessee’s appeal for want of any compliance. We are conscious of the fact that no litigant benefits by non-prosecution of its matter. Be that as it may be in the interest of justice, we deem it appropriate to remit the matter back to the file of the ld. CIT(A) for re-adjudication de novo in accordance with law and after giving due opportunity of being heard. The assessee shall get all compliances and any non-compliance shall be adversely viewed. Accordingly, all the appeals of the assessee are allowed for statistical purposes.
In the result, all the appeals of the assessee ITA Nos.8400 To 8410/DEL/2025 for Assessment Years: 2013-14 TO 2023-24 are allowed for statistical purposes.