SEEMA MISHRA,GHAZIABAD vs. ITO WARD - 2(2)(4), GHAZIABAD

आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER

आअसं.2083/िदʟी/2024 (िन.व. 2012-13)
Seema Mishra,
III-B, Nehru Nagar, Ghaziabad,
Uttar Pradesh 201303

PAN: AOTPM-4979-F

...... अपीलाथᱮ/Appellant

बनाम Vs.

Income Tax Officer, Ward 2(2)(4),
CGO Complex, Hapur Chungi, Ghaziabad
Uttar Pradesh 201303

..... ᮧितवादी/Respondent

अपीलाथŎ Ȫारा/ Appellant by : None
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
13.01.2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
13.01.2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income
Tax(Appeals)-1, Ludhiana (hereinafter referred to as 'the CIT(A)') dated
29.12.2023, for assessment year 2012-13. 2. A perusal of impugned order shows that during First Appellate proceedings, the CIT(A) had issued five notices to the assessee on email ID registered on ITBA

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portal. Since, none appeared to represent the assessee, the CIT(A) dismissed appeal upholding additions made by the Assessing Officer (AO).
3. The assessee has not filed return of income for AY 2012-13. As per the information received, the assessee has deposited Rs.16,30,000/- in her saving bank account. The Assessing Officer issued notice u/s. 148 of the Income Tax Act,
1961(hereinafter referred to as 'the Act') on 28.03.2019. There was no response from the assessee to the aforesaid notice. Even, the subsequent notices issued u/s. 142(1) of the Act remained un-responded. The AO was constrained to complete assessment u/s. 144 of the Act. Considering entire facts of the case, I 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.
4. The assessee is directed to respond to the notice(s) served by the Assessing
Officer, without fail.
5. 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 Monday the 13th day of January,
2025. (VIKAS AWASTHY)

᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 13.01.2025

NV/-

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ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.

BY ORDER,
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(Dy./Asstt.