VEENA MADAN,DELHI vs. INCOME TAX OFFICER, DELHI

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 30.03.2024, for assessment year 2012-13.

The ld. AR for the assessee submits that during the course of hearing of appeal before the CIT(A), the assessee had made submissions on 10.04.2021, 30.08.2022 and 28.03.2024. However, the CIT(A) has not taken cognizance of submissions filed by the assessee and has passed the order as if no submissions were ever filed by the assessee. The assessee has also filed application u/s. 154 of (AY 2012-13) the Income Tax Act,1961(hereinafter referred to as ‘the Act’) before the first Appellate Authority. The same is pending for disposal.

We have heard the submissions made by rival sides and have examined the orders of authorities below. We find that during assessment proceedings none appeared to represent the assessee, ‘Fancy International’. The ld. Counsel for the assessee stated that Fancy International was the proprietorship concern of Shri Kashmiri Lal Madan. Shri Kashmiri Lal Madan died on 21.03.2017. Therefore, none could represent the assessee before the Assessing Officer (AO). The appeal before the CIT(A) was filed by legal heir of Shri Kashmiri Lal Madan i.e. his wife Veena Madan. Taking into consideration entire facts of the case, we are of the view that since the assessee could not present her case before the AO, it would be appropriate to restore this case to the AO for denovo assessment. We hold and direct accordingly.