SUJATA THUKRAL,NEW DELHI vs. INCOME TAX OFFICER WARD 4(3), GURGAON

PDF · subscribers
ITA 2570/DEL/2025Status: DisposedITAT Delhi29 July 2025AY 2017-18Bench: SHRI VIKAS AWASTHY (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal back to the CIT(A) to pass a fresh order after granting the assessee a reasonable opportunity to make submissions. The assessee was directed to respond to future notices without fail.

What were the facts?

The assessee's appeal was against an ex-parte order of the CIT(A) for AY 2017-18. The CIT(A) had issued multiple notices to the assessee via email, but the assessee failed to respond or make submissions.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting sufficient opportunity to the assessee, and if the appeal should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 29/07/2025

(A.Y.2017-18) Sujata Thukral, B-100, Neelamber Apartment, Sainik Vihar, New Delhi 110034 ...... अपीलाथ�/Appellant PAN: AEYPR-6303-R बनाम Vs. Income Tax Officer, Ward -4(3), HSIIDC Building, Vanijya Nikunj, Udhog Vihar, ..... �ितवादी/Respondent Phase-V, Gurgaon, Haryana 122011 अपीलाथ� �ारा/Appellant by : None �ितवादी�ारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई क� ितिथ/ Date of hearing : 29/07/2025 घोषणा क� ितिथ/ Date of pronouncement : : 29/07/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

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 (AY 2017-18) 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.

Recent GST High Court judgments

Search GST case law →