SHRI NAVEEN KUMAR GUPTA,HARIDWAR vs. ACIT, HARDWAR

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ITA 28/DDN/2024Status: DisposedITAT Dehradun06 May 2025AY 2017-18Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(Appeals) for fresh adjudication. The CIT(Appeals) was directed to provide the assessee with an adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed for non-prosecution without a decision on merits. The assessee claimed non-receipt of notices due to a change in email address.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal for non-prosecution without considering the merits, and if the assessee was adequately notified.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “DB” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Tarandeep Singh, Adv
For Respondent: Shri A.s. Rana, Sr. DR
Hearing: 06.05.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

1.

This appeal is filed by the assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 09.01.2024 for the AY 2017-18 in passing the ex parte order and sustaining the additions made in the assessment order passed u/s 143(3) of the Act.

2.

Ld. Counsel for the assessee referring to the order of the Ld. CIT(Appeals) submitted that the appeal was dismissed for non 1 prosecution by the assessee and without rendering any decision on merits.

2.1 Ld. Counsel further submitted that the assessee did not receive the notices for the reason that there was change in e-mail address. Ld. Counsel for the assessee therefore submitted that in the interest of justice the matter may be restored to the file of the Ld. CIT(Appeals) for deciding issues afresh.

3.

On hearing both the parties and perusing the order of the Ld. CIT(A), we observed that the appeal of the assessee was dismissed by the Ld.CIT(Appeals) for non prosecution by the assessee. It is observed that the appeal was dismissed without going into the merits of the addition made by the Assessing Officer. Therefore, in the interest of justice, the matter is restored to the file of the Ld. CIT(Appeals) for adjudicating the issues afresh after providing adequate opportunity of being heard to the assessee. The assessee is directed to provide the correct e-mail address and the address for service of notice and cooperate with the appeal proceedings before the Ld.CIT(Appeals). With these observations this appeal is restored to the file of the Ld. CIT(Appeals).

4.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 06/05/2025

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