GENESIS INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 10(1), NEW DELHI

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ITA 1154/DEL/2023Status: DisposedITAT Delhi05 March 2024AY 2017-18Bench: Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the appeal was dismissed without a decision on merits due to the assessee not receiving the notice. In the interest of justice, the Tribunal decided to remand the matter back to the CIT(A). The CIT(A) is directed to re-adjudicate the issue after issuing a fresh notice to a valid email address of the assessee.

What were the facts?

The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC). The assessee could not represent their case before the CIT(A) due to non-receipt of an email notice issued by the department. Consequently, the CIT(A) summarily dismissed the appeal without adjudicating on its merits.

What were the issues?

Whether the CIT(A) can summarily dismiss an appeal without hearing the assessee if notice was not properly received, and whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

For Appellant: Ms. Monalisa, Adv
Hearing: 04.03.2024Pronounced: 05.03.2024

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 26.07.2022.

2.

It was brought to our notice that the assessee could not represent before the ld. CIT(A) owing to the non-receipt of the notice by the assessee issued through E-mail by the department. We also find that the appeal has been summarily dismissed without adjudicating on merits. Hence, in the interest of justice, we remand the matter to the file of the ld. CIT(A) to adjudicate the issue afresh after issue of fresh notice on a valid E-mail to the assessee.

2 Genesis Infratech Pvt. Ltd. 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 05/03/2024.

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