UNIVERSAL DRINKS,NEW DELHI vs. ACIT, CIRCLE-42(1), NEW DELHI

आयकर अपीलीय अिधकरण
िदʟी पीठ “जी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं
ŵी Ůदीप कुमार केिडया, लेखाकार सद˟ के समƗ

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
आअसं.2283/िदʟी/2019(िन.व. 2015-16)
Universal Drinks,
Shop No. 17, Punjabi Bagh Enclave,
CSE Market, Delhi 110063
PAN: AACFU-3098-C

...... अपीलाथᱮ/Appellant
बनाम Vs.

Assistant Commissioner of Income Tax,
Circle-42(1), 17th Floor, Block E2, Civic Centre,
New Delhi 110002

..... ᮧितवादी/Respondent

Assessee by : S/Shri Salil Kapoor, Shivam Yadav, and Ms. Ananya Kapoor, Advocates
Department by : Shri Sahil Kumar Bansal, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
25/03/2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
25/03/2025
आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-14, New Delhi (hereinafter referred to as 'the CIT(A)') dated 14.01.2019, for assessment year 2015-16. 2. A perusal of impugned order shows that the same has been passed in ex- parte proceedings. The CIT(A) had purportedly issued two notices to the assessee on the address as provided in Form No. 35. It is not emanating from the impugned order as to whether the notices were served on the assessee? The CIT(A) has 2
decided the appeal ex-parte on the presumption that notices were served on the assessee.
3. Considering entire facts of the case and in interest of justice, we 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.
4. The assessee within 45 days from the date of receipt of this order shall furnish its email address and postal address to the CIT(A) for service of notice. The CIT(A) shall serve notice to the assessee on the current/functional e-mail or postal address. The assessee upon service of notice(s) shall respond to the same, without fail.
5. In the result, impugned order is set side and appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Tue ay the 25th day of March,
2025. (PRADIP KUMAR KEDIA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 25/03/2025

NV/-

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

BY ORDER,
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(Dy./Asstt.