ASHWANI DHAWAN,GURGAON vs. ITO WARD 1(1), DELHI

Submissions made by ld. DR heard, orders of the lower authorities examined. The assessment for AY 2019-20 in the case of assessee was reopened and notice u/s.148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was issued to the assessee on 29.03.2023. In response to notice u/s.148 of the Act, the assessee filed return of income declaring total income of Rs.44,29,310/- under the head salary, income from house property and profits from business or professional. Thereafter, no further submissions were made by assessee in response to notice u/s.142(1) of the Act. The Assessing Officer (AO) in absence of any reply of the assessee, completed the assessment u/s.144 of the Act. The assessee assailed

Considering entire facts of the case and in the interest of justice, we deem it appropriate to restore the matter back to the AO for denovo assessment, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The AO shall serve notice(s) to the assessee on the email address provided in Form No. 36 i.e. ashwanis.dawan@gmail.com in addition to notice on email address available on portal of Department. The assessee upon service of notice shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Tuesday the 07th day of July, 2026