ITO WARD-1, SONEPAT vs. DISTRICT INFORMATION TECHNOLOGY SOCIETY, SONEPAT
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWALAssessment Year: 2017-18 Ashok Kumar, Ward-1, Sonepat, Atlas Road, Sonipat, Haryana Vs. District Information Technology Society, DITS Mini Sect DC Officer, 3rd Floor NIC, Officer Sonipat, Haryana PAN: AACAD2560R (Appellant)
PER SATBEER SINGH GODARA, JM
This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1059768074(1), dated
16.01.2024 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
Assessee by None
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
03.06.2025
Date of pronouncement
03.06.2025
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Case called twice. None appears at the respondent-assessee’s side. It is accordingly proceeded ex-parte.
2. We notice at the outset that the appellant herein is none else than the Assessing Officer himself who has instituted the instant appeal in his personal name. That being the case, and in light of the fact that the department’s instant appeal ought to have been instituted in official than personal capacity of the Assessing Officer, we hereby reject the same with a rider that it shall indeed be at a liberty to institute a fresh case as per law and delay as on date shall be deemed to have been condoned. Ordered accordingly.
3. This Revenue’s appeal is dismissed in above terms.
Order pronounced in the open court on 3rd June, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 3rd June, 2025. RK/-