SURENDER SINGH CHAUHAN,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD
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.2931/िदʟी/2025 (िन.व. 2012-13)
Surender Singh Chauhan,
Village Karhera, Mohan Nagar, Ghaziabad,
Uttar Pradesh 2010007
...... अपीलाथᱮ/Appellant
PAN: ADYPC-6319-D
बनाम Vs.
Income Tax Officer, Circle 2(2)(1),
Ghaziabad, Uttar Pradesh 20100
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/Appellant by : None
ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
31/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
31/07/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income
Tax(Appeals)-2, Chandigarh (hereinafter referred to as 'the CIT(A)') dated
04.03.2025, for Assessment Year 2012-13. 2. A perusal of the impugned order reveals that the CIT(A) had issued notices to the assessee on four occasions i.e. on 13.01.2021, 21.10.2024, 05.11,2024 &
18.02.2025. However, it is not emanating from impugned order as to on which email id the notices were being sent to the assessee. A perusal of Form No. 35
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reveals that in column no. 17, the assessee has mentioned email address fcayogeshgoyal@gmail.com for service of notice.
3. The CIT(A) has dismissed appeal for non prosecution. The provisions of section 250 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) does not mandate the CIT(A) who dismissed appeal for non prosecution. The CIT(A) is under obligation passed the order on merits. [Re. CIT vs. Prem Kumar Arjundas
Lathura HUF, 240 Taxman 133 (Bombay)]. I deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after affording reasonable opportunity of makings to the assessee, in accordance with law.
3. The CIT(A) shall issue notice to the assessee on email id provided in column no. 17 of Form No. 35. 4. The assessee shall respond to the notice(s) served by the CIT(A), without fail.
5. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Thur ay the 31st day of July, 2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 05/08/2025
NV/-
3
ᮧि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.
BY ORDER,
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(Asstt.