GURINDER KAUR,RANCHI vs. ITO, WARD-1(3), RANCHI

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ITA 353/RAN/2024Status: DisposedITAT Ranchi11 June 2025AY 2012-13Bench: the Id CIT(A). In view of this, in the interest of justice, the order of the Id CIT(A) is set aside and restored back to his file for fresh adjudication after affording adequate opportunity of hearing to the assessee. It is also directed that the Id CIT(A) to send the notices at the correct address given by the assessee in Form No.35. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/06/2025. Sd/- (1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the incorrect email address was used for sending notices, leading to the assessee's non-appearance. In the interest of justice, the order of the CIT(A) was set aside.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) NFAC, Delhi, for the assessment year 2012-13. The assessee's AR submitted that the CIT(A) passed the order without affording a reasonable opportunity of hearing as notices were sent to a wrong email address.

What were the issues?

Whether the CIT(A) provided a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri Mahesh Kumar Mishra, AR
For Respondent: Shri Khubchand T Pandya, Sr DR hri Khubchand T Pandya, Sr DR
Hearing: 11/06/202Pronounced: 11/06

Assessee by : Shri Mahesh Kumar Mishra, AR Mahesh Kumar Mishra, AR Revenue by :Shri Khubchand T Pandya, Sr DR hri Khubchand T Pandya, Sr DR Date of Hearing : 11/06/202 2025 Date of Pronouncement :11/06/ /2025 O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A)- NFAC, Delhi dated2.7.2024 2.7.2024 in Appeal No. CIT(A), Ranchi/10686/2019 Ranchi/10686/2019-2020 for the assessment year the assessment year 2012-13.

2.

Shri Khubchand T Pandya, ld Sr hri Khubchand T Pandya, ld Sr DR appeared for the revenue and Shri DR appeared for the revenue and Shri Mahesh Kumar Mishra, Mahesh Kumar Mishra, ld AR appeared for the assessee.

3.

It was submitted by ld AR that the ld It was submitted by ld AR that the ld CIT(A) passed the order without CIT(A) passed the order without affording reasonable opportunity of hearing to the assessee. affording reasonable opportunity of hearing to the assessee. affording reasonable opportunity of hearing to the assessee. It was also the It was also the It was also the P a g e 1 | 3 submission that the notices of hearing were sent by the ld CIT(A) in the wrong email address Ramesh_mishra15@yahoo.co instead of taxwakil70@gmail.com for which, the notices were not served upon the assessee to represent her case. The correct email address was mentioned in Form No.35. He submitted that the matter be remanded back to the file of the ld CIT(A) and the assessee will cooperate in the set aside proceedings. Ld Sr DR did not object to the request of the assessee.

4.

We have considered the rival submissions. It is noticed that the email address given by the assessee in Form No.35 was tawakil70@gmail.com whereas the notices were sent in other address, for which, the notices could not be served upon the assessee resulting in non-appearance before the ld CIT(A). In view of this, in the interest of justice, the order of the ld CIT(A) is set aside and restored back to his file for fresh adjudication after affording adequate opportunity of hearing to the assessee. It is also directed that the ld CIT(A) to send the notices at the correct address given by the assessee in Form No.35.

5.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

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