GURDYAL SINGH,RUDRAPUR V. INCOME TAX OFFICER, RUDRAPUR

ITA 74/DDN/2023

AI Insights

The case involves an appeal by Gurdyal Singh against the order of the Commissioner of Income Tax (Appeals), which was dismissed in ex-parte proceedings. The primary contention was that the CIT(A) did not serve the notice of hearing to the email address provided in Form No. 35, leading to no representation from the assessee during the appellate proceedings. The department argued that notices were sent on multiple occasions, but the assessee did not respond. The Tribunal found that the CIT(A) had dismissed the appeal for non-prosecution, which is not permissible under the law, and thus decided to set aside the CIT(A)'s order and remand the case for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298892 (ITAT-DEHRADUN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH; THROUGH VC
• Assessee Lawyers: AKSHAY AGGARWAL; CHARTERED ACCOUNTANT
• Keywords: Set aside
• Section: 250; 251

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “डीबी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी अवधेश क ुमार िमŵा, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.74/देहराद ून/2023(िन.व. 2017-18) ITA No.74/DDN/2023 (A.Y.2017-18) Gurdyal Singh, Jayanagar No. 5, Chattarpur, Rudrapur, Uttarakhand 263153 PAN: DJMPS-8978-B ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Mandi Samiti Parisar, Kichha Road, Rudrapur, Uttarakhand 263153 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Akshay Aggarwal, Chartered Accountant ŮितवादीȪारा/Respondent by : Shri Amar Pal Singh, CIT- DR (Through VC) सुनवाई कᳱ ितिथ/ Date of hearing : 12/02/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 12/02/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 31.08.2023, for assessment year 2017-18. 2. Shri Akshay Aggarwal, appearing on behalf of the assessee submits that the CIT(A) in an ex-parte proceedings has dismissed appeal of the assessee without affording reasonable opportunity of making submissions. The CIT(A) failed to 2 ITA NO.74/DDN/2023 (A.Y.2017-18) serve the notice of hearing of appeal on e-mail address mentioned in Form No. 35. Hence, there was no representation from the assessee during First Appellate Proceedings. 3. Per contra, Shri Amar Pal Singh representing the department vehemently defended impugned order and submitted that the notices were sent to the assessee on four occasions, the assessee failed to respond to any of the notices. 4. Both sides heard. A perusal of impugned order reveals that the CIT(A) had sent notice of hearing to the assessee on 07.03.2020, 24.12.2020, 28.07.2022 and 05.03.2023. However, the mode of service and address on which notice was issued by the CIT(A) is not emanating from the records. The contention of assessee is that the notices sent by the CIT(A) were never received by the assessee on the email id mentioned in Form no. 35 for the purpose of communication of the notices. We further find that the CIT(A) has dismissed the appeal for non prosecution. It is a trait law that the CIT(A) has no power to dismiss appeal for non prosecution. The provisions of section 250 r.w.s 251 of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’) mandates the CIT(A) to decide appeal on merits. Considering entire facts of the case, we deem it appropriate to restore appeal back to the CIT(A) for denovo adjudication, after affording reasonable opportunity of making submissions to the assessee, in accordance with law. 5. The CIT(A) shall serve the notice to the assessee on the email address provided by the assessee in Form No. 35. 3 ITA NO.74/DDN/2023 (A.Y.2017-18) 6. The assessee shall respond to the notice(s) served by the CIT(A), without fail. 7. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Wednesday the 12th day of February, 2025. Sd/- Sd/- (AVDHESH KUMAR MISHRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी / Delhi, ᳰदनांक/Dated 12/02/2025 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.,देहराद ून /DR, ITAT,Dehradun 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Dehradun "