ASHISH BHALWAR,U.P. vs. ITO, !(4), AMROHA

आयकर अपीलीय अिधकरण
िदʟी पीठ “ए”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं
ŵी अवधेश कुमार िमŵा, लेखाकार सद˟ के समƗ

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
आअसं.526/िदʟी/2024(िन.व. 2017-18)
Ashish Bhalwar,
145, Kali Pagri, Bhajanpuri, Amroha,
Uttar Pradesh 244221
PAN: AHJPB-3821-C

...... अपीलाथᱮ/Appellant
बनाम Vs.

Income Tax Officer, Ward 1(4),
Amroha, Uttar Pradesh

..... ᮧितवादी/Respondent

Assessee by : Shri Mayank Gupta, Chartered Accountant
Department by : Shri Ashish Tripathi, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
03.03.2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
03.03.2025
आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi
(hereinafter referred to as 'the CIT(A)') dated 10.11.2023, for assessment year
2017-18. 2. Shri Mayank Gupta, appearing on behalf of the assessee submits that the assessee is an agriculturist and is also engaged in the business. The Assessing
Officer (AO) selected the case of assessee for complete scrutiny through CASS, notice u/s. 143(2) of the Income Tax Act,1961(hereinafter referred to as ‘the Act’)

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was issued and served on the assessee on 21.09.2018. However, due to compelling circumstances the assessee was away from his home for the treatment of his daughter. She was admitted to the hospital in Delhi for a prolonged period. Consequently, the assessee was unable to respond to the notices issued by the AO resulting in ex-parte order by the Assessing Officer.
Thereafter, the assessee filed appeal against assessment order dated 26.11.2019
passed u/s. 144 of the Act before the CIT(A). No notice was ever received by the assessee with regard to the proceedings before the CIT(A). The tax consultant of the assessee who was handling the matter before the CIT(A) also did not inform about the proceedings. All the notices from the CIT(A) were received on temporary email id created by tax consultant of the assessee appearing before the CIT(A). The assessee had no access to the said email id. It was only on receipt of the order passed by CIT(A), that the assessee came to know that appeal of the assessee has been decided ex-parte on 10.11.2023. The ld. Counsel for the assessee prayed for an opportunity to make submissions before the lower authorities. The ld. Counsel submits that the assessee has prima facie good case in his favour and if an opportunity is granted, the assessee would be able to furnish relevant evidences to substantiate his case.
3. Per contra, Shri Ashish Tripathi representing the department prayed for dismissing appeal of the assessee and upholding the impugned order. The ld. DR submits that ample opportunity was granted by the AO and thereafter the CIT(A).
However, the assessee failed to respond to the notices issued by the AO, as well as, the CIT(A).
4. Both sides heard, orders of the authorities below examined. The assessee has fairly admitted the fact that the notices issued by the AO were served on him,

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but due to medical exigencies and prolonged illness of his daughter the assessee could not respond to the notices issued by the AO. In so far as non appearance before the CIT(A) is concerned, the contention of the assessee is that no notice was ever served on the assessee. The ld. CIT(A) has dismissed the appeal of assessee for non prosecution.
5. Considering entire facts of the case, I am of considered view that the assessee deserves an opportunity of making submissions before the authorities below. Hence, the matter is remanded to the AO for denovo assessment, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
6. The assessee shall respond to the notice(s) served by the AO, without fail.
7. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Monday the 03rd day of March,
2025. (AVDHESH KUMAR MISHRA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 28/05/2025

NV/-

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ᮧितिलिप अᮕेिषतCopy 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.

BY ORDER,
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(Dy./Asstt.