What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the matter back for fresh adjudication. The assessee was directed to make necessary compliance and update contact details, and was granted a reasonable opportunity of hearing.

The assessee's appeal was dismissed by the CIT(A) for failure to comply with notices and make submissions. The assessee claimed not to have received hearing notices on their registered email.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without granting a reasonable opportunity for compliance and adjudication on merits, given the assessee's claim of not receiving notices.

Vaijanti Jitendra Medtia vs ITO | ITAT Pune 2025

Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

Hearing: 15.05.2025Pronounced: 21.05.2025

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.850/PUN/2025 (Assessment Year 2015-16) Vaijanti Jintendra Medtia, ITO, Ward-5(1), Pune Plot No. 299, Flat No. A1, Shatrunjay Society, vs. Shankar Seth Road, Pune. PAN : AAGPO 8625 D (Appellant) (Respondent) For Assessee : Shri Nikhil S. Pathak, AR For Revenue : Shri Manish Mehta, Addl. CIT Date of Hearing : 15.05.2025 Date of Pronouncement : 21.05.2025 ORDER PER DR. MANISH BORAD, AM:

This appeal by the assessee is directed against the order dated 21.02.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] for the A.Y. 2015-16

With the assistance of both the parties, we on perusal of the record, observe that the Ld. CIT(A) has dismissed the assessee’s appeal on the ground that assessee miserably failed to make any compliance to the notices issued as neither assessee nor her authorised representative has made any written submissions. The Ld. CIT(A), thus, confirmed the addition made by the Ld.AO. Before us, learned counsel for the assessee has submitted that no notice of hearing was received on the e-mail ID mentioned in Form No.35. He, however, prayed that if an opportunity is granted, the assessee shall make necessary compliance before the Ld. CIT(A), so that the 2 ITA.No.850/PUN./2025 (Vaijanti Jitendra Medtia) issues on merits can be adjudicated by the Ld. CIT(A) after considering the details filed by the assessee.

Ld.DR has not objected the said request of the Ld.AR

We therefore, considering the prayer made by the learned counsel for the assessee and also in the larger interest of justice and being fair to both the parties, deem it appropriate to remit all the issues raised before us in the instant appeal back to the file of Ld. CIT(A) for necessary adjudication. Needless to mention that assessee shall be provided a reasonable opportunity of hearing. The assessee is also directed to update correct e-mail ID and contact details in the income tax e-portal and also provide the same to the Ld. CIT(A), so that assessee could receive notice of hearing. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and furnish all the details in support of grounds of appeal based on which the Ld. CIT(A) shall decide the issues in accordance with law by way of passing speaking order as contemplated u/s. 250(6) of the Act. The grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21.05.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 21st May, 2025 vr/-

3 ITA.No.850/PUN./2025 (Vaijanti Jitendra Medtia) Copy to

VAIJANTI JITENDRA MEDTIA,PUNE vs. THE INCOME TAX OFFICER, WARD-5(1), PUNE

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