U AND S BUSINESS COMPONENTS PRIVATE LIMITED,DELHI vs. WARD 27(2), DELHI
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.2616/िदʟी/2024 (िन.व. 2017-18)
U and S Business Components P. Ltd.,
Shop F-43, Ground Floor, Kohlapur Road,
Kamla Nagar, Delhi 110007
PAN: AABCU-8443-K
...... अपीलाथᱮ/Appellant
बनाम Vs.
Income Tax Officer, Ward-27(2),
C R Building, Delhi
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : None
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
04.02.2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
04.02.2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 29.03.2024, for assessment year 2017-18. 2. A perusal of impugned order reveals that the same has been passed in an ex- parte proceedings. The CIT(A) has ostensibly issued five notices to the assessee through the ITBA portal. However, there was no response to any of the notices from assessee’s side. The CIT(A) dismissed appeal of the assessee upholding additions made in the assessment order.
2
3. Taking into consideration entire facts as emanating from the records, I deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law. The CIT(A) shall issue notice to the assessee/appellant on e- mail address provided in Form No. 35 for communication of the notices.
4. The assessee is directed to respond to notice(s), served by the CIT(A), 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 Tue ay the 04th day of February,
2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 04.02.2025
NV/-
ᮧि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.