VAISHNAVI MAA TRADERS,BHIMTAL vs. INCOME TAX OFFICER, ASSESSMENT UNIT , DELHI
Facts
The assessee's appeal was dismissed by the CIT(A) for non-prosecution, as notices were sent to an incorrect email address, preventing compliance. The assessee requested the matter be sent back to the AO for fresh adjudication.
Held
The Tribunal found that notices were sent to an incorrect email address, denying the assessee a fair opportunity. It restored the matter to the AO for a fresh assessment, directing the AO to provide a reasonable opportunity of being heard to the assessee.
Key Issues
The key legal issue was whether the dismissal for non-prosecution was valid when notices were sent to an incorrect email address, violating principles of natural justice.
Sections Cited
Section 250, Section 147, Section 144, Section 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.25/DDN/2026 [Assessment Year : 2018-19] Vaishnavi Maa Traders vs ITO Talital Bhimtal, Nainital, Assessment Unit, Uttarakhand NFAC, Delhi PAN-AABAV6386L APPELLANT RESPONDENT Appellant by Shri Saurabh Gupta, CA Respondent by Ms. Poonam Sharma, CIT DR Date of Hearing 10.03.2026 Date of Pronouncement 12.03.2026 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 19.11.2025 by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 24.03.2023 passed u/s 147 r.w.s 144 r.w.s. 144B of the Act pertaining to Assessment Year 2018- 19.
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 on wrong Email address and since the assessee was not aware about the notices, therefore, the compliance could not be made either before the AO or
ITA No. 25/DDN/2026
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. CIT DR has not objected to the request of the assessee.
After considering the arguments, we find that in the instant case, notices sent by the AO were on incorrect Email address, 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 restored to the file of the AO with direction to pass the order denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO and file all the requisite details. With these directions, all the grounds of appeal are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 12.03.2026.
Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Date- 12.03.2026 *Amit Kumar, Sr.P.S*
ITA No. 25/DDN/2026
