MIDLAND APPLIANCES PRIVATE LIMITED,NEW DELHI vs. ITO,WARD-17(2), DELHI
ITA No.4842/Del/2024
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “E”, NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A No. 4842/Del/2024
िनधा रणवष /Assessment Year: 2012-13
Midland Appliances Private Limited
C/o Mohan Jain & Co., 204,
Triveni Complex, E-10/11/12,
Jawahar Park, Laxmi Nagar,
Near Heera Sweets, New Delhi.
PAN No.AAHCM2391N
बनाम
Vs.
ITO,
Ward-17(2),
Delhi.
अपीलाथ Appellant
यथ/Respondent
Assessee by Sh. C.M. Jain, CA
Revenue by Sh. Amit Katoch, Sr. DR
सुनवाईकतारीख/ Date of hearing:
09.04.2025
उोषणाकतारीख/Pronouncement on 09.04.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 10.10.2023 for the AY 2012-13
in sustaining the addition made u/s 68 of the Act.
2. Ld. Counsel for the assessee, at the outset, submits that appeal was disposed of by the Ld.CIT(Appeals), NFAC without providing adequate opportunity to the assessee and without going
2
into the merits of the addition made by the Assessing Officer. Ld.
Counsel further submitted that the CIT(Appeals), NFAC issued hearing notices via e-mail. However, these notices were sent to an incorrect email address namely ksjco.ca@gmail.com instead of registered email address i.e. ashish3322@gmail.com as explicitly stated in Form 35. Therefore, the Ld. Counsel submitted that in view of this the assessee remained unaware and consequently was unable to participate in appeal proceedings. Therefore, Ld. Counsel requested that the appeal may be restored to the file of the Ld.
CIT(Appeals), NFAC for fresh adjudication after providing adequate opportunity to the assessee.
3. Ld. DR has no serious objection.
4. Heard rival contentions, perused the orders of the authorities below. On perusal of the Ld. CIT(Appeals) order it is noticed that the assessee was provided with only three opportunities and further the appeal was dismissed mainly for non-prosecution by the assessee without going into the merits of the addition made.
Therefore, we are of the view that this appeal should go back to the file of the Ld. CIT(Appeals) for fresh adjudication. We accordingly set aside the order of the Ld. CIT(Appeals) and restored this appeal
3
to the file of the Ld. CIT(Appeals) for fresh adjudication after providing adequate opportunity to the assessee.
5. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 09.04.2025 (AVDHESH KUMAR MISHRA) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 09.04.2025
*Kavita Arora, Sr. P.S.