TURNER RECREATIONS (P) LTD,DELHI vs. ITO WARD 25(3), NEW DELHI
Income Tax Appellate Tribunal, “C” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRATurner Recreations (P) Ltd. C/o CA Vaibhav Goel 75 Navyug Market 1st Floor, Ghaziabad Uttar Pradesh – 201002 Vs. ITO, Ward 25(3) Civic Centre New Delhi – 110001 थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCT8709K Appellant .. Respondent
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 27.06.2025 of the National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First
Appellate
Authority or in short
Ld.
‘FAA’) in DIN
&
Order
No.
ITBA/NFAC/S/250/2025-26/1077889614(1) arising out of the order dated 29.03.2025
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Turnver Recreations (P) Ltd. (AY: 2017-18) passed u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward 25(3) (hereinafter referred to as the Ld. AO) for AY: 2017-18. 2. On hearing both the sides, we find that the appeal of the assessee has been dismissed by NFAC on the ground of non prosecution. The Ld. Counsel submits that the notices were not served on the email provided in Form 35. 3. Perusal of the impugned order shows that though there is mention of issue of notice for hearing, however, mode of service of the notices and the finding that they were duly served is not recorded and thereafter without going on merits the appeal of the assessee was dismissed.
4. In the light of the aforesaid, we are inclined to allow the appeal for statistical purposes. The appeal is restored to the file of Ld. First Appellate Authority/JCIT(A) for fresh notice and disposal of the appeal in accordance with law.
Order pronounced in the open court on 05.12.2025 (Naveen Chandra) (Anubhav Sharma)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Dated 05.12.2025
Rohit, Sr. PS
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Turnver Recreations (P) Ltd. (AY: 2017-18)