PAWAN CHAUHAN,MEERUT vs. ITO WARD-2(4), NOIDA
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.2616/िदʟी/2025 (िन.व. 2012-13)
Pawan Chauhan,
78, Shivaji Road, Meghdoot Crossing,
Meerut, Uttar Pradesh 250001
...... अपीलाथᱮ/Appellant
PAN: AIQPC-5071-P
बनाम Vs.
Income Tax Officer, Ward-2(4)
Noida, Uttar Pradesh 250502
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/Appellant by : None
ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, Sr.DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
30/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
30/07/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 19.02.2025, for Assessment Year 2012-13. 2. A perusal of the impugned order reveals that the appeal filed by the assessee before First Appellate Authority was time barred. The assessee was asked to furnish reasons causing delay in filing of appeal. In response to directions by the CIT(A), the assessee filed reply stating that since the certifiedof assessment order dated 29.11.2019 was obtained by the assessee on 03.01.2022
and thereafter, the appeal was filed within 30 days on 27.01.2022, the appeal is 2
within the period of limitation. The CIT(A) not satisfied with sketchy reason dismissed the appeal in limine on the ground of limitation alone.
3. A perusal of the assessment order shows that the same has been passed u/s.144 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’). Neither there was any participation from assessee’s side nor the assessee had responded to any of the notices issued by the Assessing Officer (AO) u/s. 148 or 142(1) of the Act. During assessment proceedings, the AO had issued notice 148 of the Act through speed post but it is not emanating from the order as to whether notice was served on the assessee or not. The AO has completed assessment invoking the provisions of section 144 of the Act and making addition of Rs.18,50,000/- u/s. 69A of the Act. The AO has mentioned the address of the assessee in assessment order as ‘A-5, Sector-3, Noida’. Even, the CIT(A) has mentioned the same address, however, while filing appeal before the Tribunal in Form No. 36, the assessee has mentioned a different address for sending the notices i.e. ‘78,
Shivaji Road, Meghdoot Crossing, Meerut’. Thus, from the conjoint reading of the assessment order and the order of CIT(A) it can be made out that ostensibly the notice u/s. 148 of the Act and subsequent notices u/s.142(1) of the Act were not served on the assessee. Hence, there was no participation from assessee’s side/response from assessee to said notices. That also explains the reason for delay in filing of appeal by the assessee before the CIT(A). The assessee was perhaps unaware about the assessment proceedings and the assessment order.
Considering entire facts of the case, I deem it appropriate to restore the matter back to the AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
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4. The AO shall issue notice to the assessee on email id mentioned in Form
No. 36 and also on email details available in portal of the Department.
5. If the assessee seeks to receive notice or any other email id, the assessee may update his current communication address including email details on the portal of Income Tax Department and PAN database within 60 days from the date of receipt of the order.
6. The assessee shall respond to notice(s) served by the AO, without fail.
7. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Wedne ay the 30th day of July,
2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 05/08/2025
NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
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BY ORDER,
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(Asstt.