LOKESH,HAPUR vs. ITO, WARD-2(3)(5), HAPUR

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ITA 2399/DEL/2024Status: DisposedITAT Delhi09 December 2024AY 2012-13Bench: the AO. Taking into consideration entire facts of the case, I deem it appropriate to restore this appeal back to the Assessing Officer for denovo assessment, after issue of notice to the assessee on the correct address.3. The assessee is directed to provide the correct address to the AO for service of notice within three weeks from the date of this receipt of this order. The assessee upon service of notice shall respond to the same, without fail. The Assessing Officer shall frame fresh asse3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) lacks the power to dismiss an appeal for non-prosecution and is mandated to dispose of appeals on merits. Considering the AO's notice under section 148 was sent to an incorrect address and name, the Tribunal restored the matter to the AO for a de novo assessment, requiring the assessee to provide the correct address.

What were the facts?

The CIT(A) dismissed the assessee's appeal for non-prosecution after the assessee failed to respond to notices sent to an email address. The assessee contended that the Assessing Officer had originally issued a reassessment notice under section 148 to the wrong address and in the wrong name, leading to an ex-parte assessment under section 144.

What were the issues?

Can the CIT(A) dismiss an appeal for non-prosecution? What is the validity of a reassessment notice issued to an incorrect address and name?

Which sections of the Income-tax Act were involved?

Section 250,Section 251,Section 144,Section 148

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 09/12/2024

(A.Y.2012-13) Smt. Lokesh (W/o Boby Singh) L/H Boby Singh, 136, Tehsil Chopla, Near Water Tank, Garhmukteshwar, Hapur, UP 245205 ...... अपीलाथ�/Appellant PAN: AXGPS-1907-F बनाम Vs. Income Tax Officer, Ward-2(3)(5), Meerut Road, Adarash Nagar Colony, ..... �ितवादी/Respondent Madhuban Colony, UP 245101 अपीलाथ� �ारा/ Appellant by : None �ितवादी�ारा/Respondent by : Shri Rajesh Tiwari, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 09/12/2024 घोषणा क� ितिथ/ Date of pronouncement : : 09/12/2024 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

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 08.03.2024, for assessment year 2012-13.

2.

A perusal of the impugned order reveals that the CIT(A) had issued notices to the assessee on four occasions on email address provided by the assessee/appellant but there was no response from the assessee side. Hence, the CIT(A) dismissed appeal for non-prosecution. It is no more res integra that the CIT(A) has no power to dismiss appeal for non-prosecution [Re. CIT vs. Premkumar Arjundas Luthra (HUF) 69 taxmann.com 407 (Bom)]. The provisions of section 250 r.w.s 251 of the Income Tax Act, 1961(hereinafter referred to as 'the Act')

(AY 2012-13) mandates CIT(A)/JCIT(A) to dispose of appeal on merits. A perusal of the assessment order shows that the same has also been passed u/s. 144 of the Act. The ld. Counsel for the assessee submitted that the Assessing Officer (AO) had issued notice u/s. 148 of the Act on the wrong address and in the wrong name. Thus, the notice was never served on the assessee. In the absence, of any notice of assessment proceedings none could appear to represent the assessee before the AO. Taking into consideration entire facts of the case, I deem it appropriate to restore this appeal back to the Assessing Officer for denovo assessment, after issue of notice to the assessee on the correct address.

3.

The assessee is directed provide to correct address to the AO for service of notice within three weeks from the date of this receipt of this order. The assessee upon service of notice shall respond to the same, without fail. The Assessing Officer shall frame fresh assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

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