VEENA MADAN,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 2579/DEL/2024Status: DisposedITAT Delhi22 July 2025AY 2012-13Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant 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 held that since the assessee could not present her case before the Assessing Officer due to the proprietor's death, it was appropriate to restore the case to the Assessing Officer for denovo assessment.

What were the facts?

The assessee's appeal before the CIT(A) was filed by the legal heir of the deceased proprietor as no one appeared during assessment proceedings. The CIT(A) passed an order without considering the submissions made by the assessee.

What were the issues?

Whether the CIT(A) properly considered the assessee's submissions, and if not, whether the case should be restored for denovo assessment.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Akhil Mangla, Chartered Accountant
Hearing: 22.07.2025

(A.Y.2012-13) Veena Madan, J-8, Green Park Extension, New Delhi 110016 ...... अपीलाथ�/Appellant PAN: AAGPM-9609-K बनाम Vs. Income Tax Officer, Ward 28(2), E-2 Block, Pratyaksh Bhawan, ..... �ितवादी/Respondent Civic Centre, New Delhi 110002 Assessee by : Shri Akhil Mangla, Chartered Accountant Department by : Shri Om Prakash, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 22.07.2025 घोषणा क� ितिथ/ Date of pronouncement : : 22.07.2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

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.

2.

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.

3.

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.

4.

The AO shall issue notice to assessee on the email id akhil.mangla@mdgco.in as provided in Form No. 36.

5.

The assessee shall respond to the notice(s) served by the AO, without fail.

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