SUJATA THUKRAL,NEW DELHI vs. INCOME TAX OFFICER WARD 4(3), GURGAON
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.2570/िदʟी/2025 (िन.व. 2017-18)
Sujata Thukral,
B-100, Neelamber Apartment, Sainik Vihar,
New Delhi 110034
PAN: AEYPR-6303-R
...... अपीलाथᱮ/Appellant
बनाम Vs.
Income Tax Officer, Ward -4(3),
HSIIDC Building, Vanijya Nikunj, Udhog Vihar,
Phase-V, Gurgaon, Haryana 122011
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/Appellant by : None
ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, SR.DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
29/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
29/07/2025
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)-7, Delhi (hereinafter referred to as 'the CIT(A)') dated 20.02.2025, for Assessment Year 2017-18. 2. A perusal of the impugned order shows that the CIT(A) had issued multiple notices to the assessee on the email id provided in Form No. 35 for service of notices i.e. ‘sujata.thukral2010@gmail.com’. Despite notices the assessee failed to respond and no submissions were made before the CIT(A). In the absence of any 2
controverting material, the CIT(A) confirmed the additions made by Assessing
Officer(AO).
3. The assessee in ground no. 1 of appeal has assailed the order of CIT(A) in upholding the addition made by AO in respect of ex gratia which is stated to be exempt.
Without commenting on merits of the additions, I deem it appropriate to restore this appeal back to the CIT(A) for passing the order afresh after granting reasonable opportunity of making submissions to the assessee, in accordance with law.
4. The assessee shall respond to the notice(s) served by the CIT(A), without fail. In case, the assessee fails to respond to the notices served by the CIT(A), the First Appellate Authority is at liberty to take adverse view.
5. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Tue ay the 29th day of July, 2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 08/08/2025
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.
3
BY ORDER,
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(Asstt.