SMT. PARMINDER KAUR ,FATEHABAD vs. ITO, WARD-2, FATEHABAD
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.311 to 314/Chd/2024 िनधा"रण वष" / Assessment Years: 2012-13 to 2015-16 Smt. Parminder Kaur The ITO बनाम W/o Shri Sandeep Sachdeva, Ward-2, Fatehabad Ward No-8, Main Gali, Shyam Vihar, Haryana Fatehabad-125050, Haryana "ायी लेखा सं./PAN NO: ARCPS2241L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राज" की ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 27/08/2024 उदघोषणा की तारीख/Date of Pronouncement : 28/08/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. :
All the above appeal are filed by the Assessee against the respective orders of Ld. CIT(A)-3, Gurgaon each dt. 29/01/20124 pertaining to Assessment Years 2012-13 to 2015-16. 2. All these cases were heard together and are being disposed of by this consolidated order.
During the course of hearing, the Ld. AR submitted that in all these cases, the order has been passed exparte by the Ld. CIT(A). It was submitted that the notices were sent by the office of the Ld. CIT(A), NFAC on caarunkumar909@gmail.com which is not the email address of the assessee as so stated in Form No. 35 and our reference was drawn to the email address as mentioned in Form No. 35 wherein the assessee has provided the email address as sandysachdeva67@gmail.com. It was submitted that the assessee did not receive any of the notices so issued by the office of the Ld. CIT(A) and therefore the assessee was prevented by sufficient cause in terms of non-attendance and in not filing the necessary submissions which has resulted in passing of the ex-parte order by the Ld. CIT(A), NFAC, Delhi without even considering the merits of the case. It was accordingly submitted that the assessee be allowed an opportunity to represent her case and matter may accordingly be set aside to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee.
The Ld. DR was heard, he did not raised any specific objection where the matter is set aside to the file of the Ld. CIT(A) to decide the same afresh.
After hearing both the parties and considering the material available on the record given the fact that the assessee did not received the notice issued by the office of the Ld. CIT(A), NFAC due to wrong email address which has resulted in passing of the ex-parte order and even there are no findings on the merits of the case, we deem it appropriate to set aside the matter back to the file of the Ld. CIT(A) to decide the same afresh as per law after providing reasonable opportunity to the assessee.
In the result, all the above appeals filed by the Assessee are allowed for statistical purposes.
Order pronounced in the open Court on 28/08/2024 आकाश दीप जैन िव"म िसंह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा"" / VICE PRESIDENT लेखा सद"/ ACCOUNTANT MEMBER AG आदेश की "ितिलिप अ"ेिषत/ Copy of the order forwarded to : अपीलाथ"/ The Appellant
""थ"/ The Respondent 2. आयकर आयु"/ CIT 3. आयकर आयु" (अपील)/ The CIT(A) 4. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड" फाईल/ Guard File 6. आदेशानुसार/ By order, सहायक पंजीकार/
