SMT. KANTA SHROFF,DELHI vs. ACIT, CIRCLE 28(1), NEW DELHI, DELHI

This appeal is preferred by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [‘Ld. CIT(A) in short] dated 20.05.2025 passed U/s 250(6) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) for Assessment Year 2014-15.

At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that the Ld. CIT(A) has issued several notices which were not received and they were uploaded the portal of the Department, however, the appellant was not aware of the proceedings nor such notices were brought to his knowledge by the Accountant of the appellant, therefore, the compliance could not be made either before the Learned AO or before Smt. Kanta Shroff vs. ACIT the CIT(A) and accordingly prayed that the matter may be sent back to the file of the Learned AO for fresh adjudication.

Per contra, the Ld. Sr. DR has not objected to the request of the appellant.

After considering the arguments, we find that in the instant case, the assessee stated that they were not received any notice under any section of the Income Tax Act, 1961 as mentioned by the AO in his order, therefore, due compliance could not be made before the lower authorities. Under these circumstances, as a principle of the natural justice, one more opportunity is given to the assessee and the matter is remitted back to the file of the Learned AO with direction to decide the issue afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO. With these directions, the appeal is allowed for statistical purposes.