ILAM SINGH SAINI PROPRIETOR OF SHIV ENGINEERING AND CONSULTANTS,NOIDA vs. ITO WARD-5(1)(3), NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
Before: SHRI SUDHIR PAREEK & SHRI AVDHESH KUMAR MISHRAIlam Singh Saini proprietor of Shiv Engineering & Consultants, D-113, Sector-7, Noida-201301 Uttar Pradesh.
PER SUDHIR PAREEK, JM: 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 03.04.2024 passed U/s 250(6) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) for Assessment Year 2012-13. 2. 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 notices which were not received and they were uploaded the portal of the Department, however, the assessee was not aware of the proceedings nor such Ilam Singh Saini proprietor of Shiv Engineering and Consultants vs. ITO notices were brought to his knowledge by the Accountant of the assessee, therefore, the compliance could not be made either before the AO or before the CIT(A). He thus prayed that the matter may be sent back to the file of the AO for fresh adjudication.
Per contra, the Ld. Sr. DR has not objected to the request of the assessee.
After considering the arguments, we find that in the instant case, the appellant stated that they were not received any notice under any section of the Income Tax Act, 1961 as mentioned by the Learned 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 may be given to the appellant and accordingly, 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 appellant. The appellant is also directed to participate in proceedings before the Learned AO. With these directions, the matter may be allowed for statistical purposes. 5. Consequently, appeal of the assessee stands allowed for statistical purposes as indicated above. Order pronounced in open Court on 12/11/2025. (AVDHESH KUMAR MISHRA) JUDICIAL MEMBER
Dated: 12/11/2025. PK/Sr. PS