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Facts
The assessee appealed against the CIT(A)'s order for AY 2015-16, claiming inadequate opportunity of hearing before the CIT(A). Notices were allegedly sent to an email address and mobile number registered to a former employee, leading to a request for condonation of delay in filing the appeal.
Held
The Tribunal condoned the delay in filing the appeal, acknowledging the issue with notice service. The matter was restored to the CIT(A) for fresh adjudication on merits, with a direction to provide effective opportunity of hearing by serving notices to the updated email IDs.
Key Issues
Whether the assessee was provided adequate opportunity of hearing by the CIT(A) and if the delay in filing the appeal should be condoned due to improper service of notices.
Sections Cited
143(3) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI
ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre (NFAC), New Delhi [hereinafter referred to as ‘Ld.
CIT(A)’] in DIN & Order No: ITBA/NFAC/S/250/2023-
24/1055412330(1) dated 25/08/2023 against the order passed by Zanskar Properties Pvt. Ltd. vs. ACIT Assistant Commissioner of Income Tax, Circle-27(2), New Delhi
(hereinafter referred to as the ‘Ld. AO’) u/s 143(3) of the Income
Tax Act, 1961 (hereinafter referred to as ‘the Act’) on 29/12/2017.
At the time of hearing, it came up that amongst other issues on merits as raised, the assessee has raised ground No.2 that the CIT(A) has not given reasonable and adequate opportunity for representing the case.
In this regard, as we go through the order of CIT(A), it comes up that in para 4 he mentions the facts that the notices were issued on several occasions and the dates of the same have been mentioned. However, the mode of service of notices of the report of actual services, has not been mentioned. That assessee has came up with a case that the email address and the mobile number registered on the portal were of former employee who had left the organization from 28/02/2023 and on that basis of condonation of delay in filing the present appeal is also sought.
Thus, on the basis of aforesaid, we are inclined to condone the delay in filing of the appeal herein before the Tribunal and further Zanskar Properties Pvt. Ltd. vs. ACIT restore the matter on merits to the file of Ld. CIT(A) to give effective opportunity of hearing to the assessee by serving notice afresh include serving on the following email Id provided in Form-36.
(i) tarsem@gemsedu.in (ii) Yatin.Sharma@aureuslaw.com.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 04th June, 2024.