MRS. REKHA CHOUDHARY,GHAZIABAD vs. DCIT-CENTRAL CIRCLE, GHAZIABAD

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ITA 5694/DEL/2024Status: DisposedITAT Delhi24 March 2025AY 2014-15Bench: the Ld. CIT(A) was due to genuine reasons being email communication was inadvertently wrong. Hence, he pleaded that an opportunity may be given to both the assessees to canvass their respective cases before the Ld. CIT(A) by remitting back the issues to the file of the Ld. CIT(A) for fresh consideration. Ld. DR did not have any objection to this proposition.3 pages

AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal found cogency in the assessees' contention regarding non-appearance. It remitted all 8 appeals back to the file of the Ld. CIT(A) for fresh consideration, ensuring both parties receive adequate opportunity of being heard and directing the assessees to cooperate.

What were the facts?

Two assessees, Ms. Rekha Choudhary and Sh. Vineet Choudhary, filed 8 appeals against separate orders of the Ld. CIT(A-3), Noida. Their counsel argued that non-appearance before the CIT(A) was due to an inadvertent error in email communication, which led to the confirmation of the Assessing Officer's actions.

What were the issues?

Whether the non-appearance of the assessees before the CIT(A) due to an inadvertent email communication error warrants remitting the cases back for fresh consideration.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI

Before: SHRI SHAMIM YAHYA

For Appellant: Shri Sameer Kapoor, CA

For Respondent: Shri Sanjay Kumar, Sr, DR

Hearing: 24.03.2025Pronounced: 24.03.2025

In the result, all the 08 appeals filed by both the assessees are allowed for statistical purposes. Order pronounced in the Open Court on 24.03.2025.

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