ILAM SINGH SAINI PROPRIETOR OF SHIV ENGINEERING AND CONSULTANTS,NOIDA vs. ITO WARD-5(1)(3), NOIDA

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ITA 3823/DEL/2025Status: DisposedITAT Delhi12 November 2025AY 2012-13Bench: SHRI SUDHIR PAREEK (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 held that in the interest of natural justice, the assessee should be given one more opportunity. The matter was remitted back to the Assessing Officer to decide the issue afresh after providing a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed by the Ld. CIT(A) for non-prosecution. The assessee claimed that they did not receive notices, making compliance impossible. The Ld. Sr. DR did not object to the assessee's request for a fresh opportunity.

What were the issues?

Whether the appeal dismissed for non-prosecution should be restored to provide a reasonable opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Appellant: Shri Manish Kumar Maurya, Adv
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 12/11/2025

(ASSESSMENT YEAR: 2012-13) Ilam Singh Saini proprietor of Income Tax Officer, Shiv Engineering and Ward-5(1) (3), Consultants, Vs. Noida. D-113, Sector-7, Noida-201301 Uttar Pradesh. PAN-AOUPS4088L (Appellant) (Respondent) Assessee by Shri Manish Kumar Maurya, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 12/11/2025 Date of Pronouncement 12 /11/2025 O R D E R

PER SUDHIR PAREEK, JM:

1.

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.

3.

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

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