POONAM POKHRIYAL,DEHRA DUN vs. INCOME TAX OFFICER, BUDH NAGAR
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Income Tax Appellate Tribunal, DELHI
1 ITA No. 14/DDN/2025 Poonam Pokhriyal Vs. ITO
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN”/ NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 14/DDN/2025 (A.Y 2012-13) Poonam Pokhriyal Vs. Income Tax Officer House No. 59/2, New Colony, Ward 5(2)(4), Ayakar Ballupur Bhawan, Sector 24, Uttarakhand Uttar Pradesh PAN: ATIPP4959N Appellant Respondent Assessee by None Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 06/08/2025 Date of Pronouncement 08/08/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of
Ld. Commissioner of Income Tax (Appeals) ADDL/JCIT(A)-2, Vadodara
(‘Ld. CIT(A)’ for short), dated 09/01/2025 for the Assessment Year
2012-13.
Brief facts of the case are that, an assessment order came to be
passed on 20/11/2019 u/s144/147 of the Income Tax Act, 1961
('Act' for short) by computing the income of the Assessee at Rs.
18,90,000/- by making addition on account of Long Term Capital
Gain. Aggrieved by the assessment order dated 20/11/2019, the
Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A)
vide order dated 09/01/2025, dismissed the Appeal filed by the
Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee
preferred the present Appeal.
2 ITA No. 14/DDN/2025 Poonam Pokhriyal Vs. ITO
None appeared for the Assessee. Considering the issue involved
in the present Appeal we deem it fit to decide the Appeal on hearing
the Ld. Department's Representative and perused the material
available on record.
The Ld. Departmental Representative vehemently submitted that
the Assessee has neither appeared before the A.O. nor participated in
the first appellate proceedings, therefore, the authorities below have
rightly passed the orders which requires no interference at the hands
of the Tribunal. The Ld. Department's Representative relying on the
order of the Ld. CIT(A), sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the
material available on record. It can be seen from the order of the Ld.
CIT(A), the Appeal has been passed ex-parte without hearing the
Assessee. It is further observed that while deciding the Appeal, the
Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee
on its merits. Considering the facts that the Assessee has not
participated in the first Appellate proceedings, in the interest of
justice, we remand the matter to the file of the Ld. CIT(A) with a
direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in
accordance with law after providing opportunity of being heard to the
Assessee.
3 ITA No. 14/DDN/2025 Poonam Pokhriyal Vs. ITO
In the result, the Appeal of the Assessee is partly allowed for
statistical purpose.
Order pronounced in the open court on 08th August, 2025
Sd/- Sd/-
(MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 08 .08.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTR ITAT, NEW DELHI
