SANJAY SARDANA,PALWAL vs. INCOME TAX OFFICER (WARD 2(3)), FARIDABAD
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2011-12
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
22.08.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi
(hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeal No.CIT(A), Faridabad/10068/2019-20 arising out of the appeal before it against the order dated 31.12.2018 passed u/s 143(3) r.w.s. 147
of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO,
Ward-2(3), Faridabad (hereinafter referred to as the Ld. AO).
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On hearing both the sides, we find that amongst other grounds on merits and on law, the assessee, vide ground No.7, has also submitted that the appeal of the assessee was not disposed of in accordance with the principles of natural justice. The ld. AR primarily submitted that the assessee is a resident of a small town and the notices were not served by the NFAC. In this regard, we find that NFAC mentions about the issuance of notices by ITBA. The ld. AR has submitted that the assessee did not have any access to the e-mail to which notice were served no notice were served on e-mail of the ld. authorized representative as mentioned in form 35. The ld. AR has heavily contested on certain questions of facts regarding the discrepancy and illegality in issuance of mandotary notices for assessment itself.
In the light of the aforesaid, we consider it a fit case where the assessee should be given an opportunity to raise all the disputed questions of facts and law before the ld.CIT(A). The appeal is allowed for statistical purposes. The issues on merits as well as on law are restored to the files of NFAC to give a fresh notice of hearing and decide the issues again.
Order pronounced in the open court on 23.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 23rd June, 2025. dk
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