SATYA PARKASH SHOKEEN,DELHI vs. INCOME TAX OFFICER, DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
PER ANUBHAV SHARMA, JM:
These appeals are preferred by the assessee against the orders dated
11.01.2024 of the Ld. Commissioner of Income-tax (Appeals)-29, New Delhi, for AY 2013-14 to 2019-20, respectively.
At the time of hearing, the ld. AR has submitted that before the CIT(A) the assessee had failed to appear as the notice was not served. It was pointed out that in the case of the assessee’s wife Anita Shokeen, vide ITAs No.11 & 12/Del/2025, order dated 13.05.2025, the coordinate Bench of the Tribunal has restored the issues on merits to the files of the CIT(A) as she was also not ITA No.1964 to 1966/Del/2025
served the notice in accordance with the law. Although the ld. DR has supported the order of the CIT(A) submitting that as many as 11 notices were issued, however, in the impugned order mode of service of notices and observations about due knowledge of notices to the assessee are not mentioned.
Thus it will be fair to give assessee an opportunity to contest on merits.
Accordingly, the appeals are allowed for statistical purposes. The issues on merits as well as on law are restored to the files of the ld. CIT(A) to serve a notice of hearing in accordance with law and pass an order afresh.
Order pronounced in the open court on 04.07.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 04th July, 2025. dk