PURNA AGENCIES PVT LTD,DELHI vs. ACIT,CIRCLE-20(1), DELHI
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.2642/िदʟी/2025 (िन.व. 2017-18)
Purna Agencies P. Ltd.,
IX/3480 Raghubarpura No. 2, Gandhi Nagar,
New Delhi
PAN: AACCP-4352-K
...... अपीलाथᱮ/Appellant
बनाम Vs.
Assistant Commissioner of Income Tax,
Circle-20(1), CR Building, Delhi
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : Shri Pranav Yadav, Advocate
ŮितवादीȪारा/Respondent by : Shri Manoj Kumar, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
15/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
15/07/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
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 19.02.2024, for Assessment Year 2017-18. 2. This appeal arises out of an ex-parte order passed by CIT(A). The ld. counsel for the assessee submitted that the assessee provided email id
‘subhvani@yahoo.com’ for service of notices, whereas, the notices were being sent by the CIT(A) on the email id ‘purna.agencies2013@gmail.com’. The said email id was non functional at that time, hence, the notices were never served on the assessee. A perusal of Form no. 35 shows that in column 17 for service of 2
notice, the assessee provided email id subhvani@yahoo.com. As per impugned order notices were sent to the assessee on 26.12.2023, 03.01.2024, 11.01.2024. Allegedly the said notices were never served on assessee as they were sent on email id different from the one which was specifically mentioned in Form No. 35
for service of notice. Without commenting on merits of the issues raised in appeal, I deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
3. The CIT(A) shall issue notice to the assessee on email id
‘subhvani@yahoo.com’ as provided in column 17 of Form No. 35. 4. The assessee upon service of notice shall respond to the same, without fail.
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In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Tue ay the 15th day July, 2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 15.07.2025
NV/-
ᮧितिलिप अᮕेिषत/Copy 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.
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BY ORDER,
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(Dy./Asstt.