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Facts
The assessee's appeal was dismissed by the CIT(A) for non-prosecution, as notices were allegedly not received. The assessee's husband had passed away, and she was not conversant with income tax proceedings, leading to non-compliance.
Held
The Tribunal held that due to the circumstances, principles of natural justice warrant giving one more opportunity. The matter was remitted back to the AO for fresh adjudication after providing a reasonable opportunity of being heard to the assessee.
Key Issues
Whether the CIT(A) order dismissing the appeal for non-prosecution was justified, given the circumstances of the assessee and the alleged non-receipt of notices.
Sections Cited
250, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
(ASSESSMENT YEAR 2017-18) Income Tax Officer, Ranjeeta Chatrath, Ward-49(4), M-10, Second Floor, Vs. Delhi. Kirti Nagar, Delhi-110015. PAN-ADFPC6962R (Appellant) (Respondent) Assessee by Sh. Daljit Singh, Adv. Department by Sh. Om Prakash, Sr. DR Date of Hearing 13/05/2025 Date of Pronouncement 13/05/2025 O R D E R
PER MANISH AGARWAL, AM:
This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A) in short] in Appeal No. CIT(A), Delhi- 17/10206/2019-20 dated 01.09.2023 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2017-18.
At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that the Ld. CIT(A) has issued notices which were not received and they were uploaded the portal of the Department, Ranjeeta Chatrath vs. ITO however, the assessee was not aware of the proceedings nor such notices were brought to her knowledge by the Accountant of the assessee, therefore, the compliance could not be made either before the AO or before the CIT(A). He thus prayed that the matter may be sent back to the file of the AO for fresh adjudication.
Per contra, the Ld. Sr. DR has not objected to the request of the assessee.
After considering the arguments, we find that in the instant case, the husband of the assessee was expired and on 12.05.2023 and assessee was not well conversant from income tax proceedings, therefore, due compliance could not be made before the lower authorities. Under these circumstances, as a principle of the natural justice, one more opportunities is given to the assessee and the matter is remitted back to the file of the AO with direction to decide the issue denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO. With these directions, the case is partly allowed for statistical purposes.