SUDHA KIRAN PRASAD,NOIDA vs. ITO,WARD-3(4), NOIDA
Income Tax Appellate Tribunal, “G” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALSmt. Sudha Kiran Prasad Flat No. 17, Imperial Royal Garden, Est-12, Sector-61, Noida Gautam Budh Nagar, Noida, Uttar Pradesh 201301 Vs. ITO, Ward 3(4) Aayakar Bhavan, A2D, Sector 24, Noida, Gautam Budh Nagar, Uttar Pradesh 201301 थायीलेखासं./जीआइआरसं./PAN/GIR No: ASVPP5617P Appellant .. Respondent
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 12.02.2024 of the Ld. Commissioner of Income Tax, Appeal ADDL/JCIT(A)12, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No :
ITBA/APL/S/250/2023-24/1060784230(1) arising out of the order dated 19.12.2017
passed u/s 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT (O ) Ward 3(4) for AY: 2010-11. P a g e | 2
Smt. Sudha Kiran Prasad (AY: 2010-11)
On hearing both the sides we find that the assessee has raised grounds questioning the assumption of juri iction under Section 147/148 of the Act on the basis of questioning reasons as recorded and the approval granted. 3. However, we find that Ld. CIT(A) has dismissed the appeal of the assessee for non appearance without taking into cognizance the merits of the case or the legal grounds. 4. Accordingly, the appeal is allowed for statistical purposes and the issues on merit as well as law are restored to the Ld. CIT(A) to give fresh opportunity of hearing to the assessee and pass order afresh.
Order pronounced in the open court on 28.11.2025 (Manish Agarwal) (Anubhav Sharma)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Dated 28.11.2025
Rohit, Sr. PS