CONSCIENT INFRASTRUCTURE PVT. LTD.,DELHI V. DCIT, CIRCLE-73(1), DELHI

ITA 3254/DEL/2024

AI Insights

The case involves Conscient Infrastructure P. Ltd., the appellant, against the Deputy Commissioner of Income Tax, the respondent. The appeal was directed against the order of the CIT(A) dated 14.05.2024 for the assessment year 2017-18. The primary contention of the appellant was that the CIT(A) dismissed their appeal in ex-parte proceedings due to non-receipt of notices, which were sent to an incorrect email address. The tribunal found merit in the appellant's argument that the notices were indeed sent to a wrong email ID, leading to the decision to set aside the CIT(A)'s order and restore the appeal for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472457 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-11-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 11-07-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK KUMAR UPADHYAY
• Assessee Lawyers: SAURAV ROHATGI; CHARTERED ACCOUNTANT

Judgement Text

" आयकर अपीलीय अिधकरण िदʟी पीठ “बी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी एस įरफौर रहमान, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.3254/िदʟी/2024 (िन.व. 2017-18) ITA No.3254/DEL/2024 (A.Y.2017-18) Conscient Infrastructure P. Ltd., C/o. Saurav Rohatgi & Associates, G-2/7, Ganga Triveni Apartments, Sector-9, Rohini, Delhi 110085 PAN: AAACB-0280-G ...... अपीलाथᱮ/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 73(1), Aaykar Bhawan, Laxmi Nagar, Delhi 110092 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Saurav Rohatgi, Chartered Accountant ŮितवादीȪारा/Respondent by : Shri Vivek Kumar Upadhyay, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 20/11/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 20/11/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax (Appeals)-2, Pune (hereinafter referred to as 'the CIT(A)') dated 14.05.2024, for assessment year 2017-18. 2 ITA No. 3254/DEL/2024 (AY 2017-18) 2. Shri Saurav Rohatgi, appearing on behalf of the assessee submits that the CIT(A) in an ex-parte proceedings has dismissed appeal of the assessee. The ld. AR submits that the notices issued by the CIT(A) except one, were never served on the assessee. The CIT(A) has been issuing notices on wrong email-id. He pointed that as per Form no. 35 the email-id given for service of notice was [e-mail], whereas notices were sent to the assessee by the CIT(A) at [e-mail] . He prayed that the assessee has prima facie good case on merits and if appeal is restored back to the CIT(A), the assessee would be able to substantiate merits in this case before the First Appellate Authority. 3. Per contra, Shri Vivek Kumar Upadhyay representing the department vehemently defended the impugned order. He submitted that ample opportunity was given to assessee by the CIT(A). However, the assessee failed to respond to the notices issued by the CIT(A). 4. Both sides heard, orders of the authorities below examined. A perusal of the impugned order reveals that the CIT(A) had issued notices to the assessee on five occasions. The assesse responded to only notice and sought adjournment. On the other four occasions there was no response from the assessee. The ld. Counsel for the assessee has placed on record a copy of notice dated 16.02.2024 to show that the notices were being sent on wrong email-id. Hence, the same were not received by the assessee. Without commenting on merits of the issues raised in appeal, we deem it appropriate to restore appeal to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law. The CIT(A) shall issue notice on the email-id provided by the 3 ITA No. 3254/DEL/2024 (AY 2017-18) assessee in Form no. 35. The assessee on service of notice shall respond to the same, without fail. 5. In the result, impugned order is set side and appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on Wednesday the 20th day of November, 2024. Sd/- Sd/- (S RIFAUR RAHMAN) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 20/11/2024 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "