GURINDER KAUR,RANCHI V. ITO, WARD-1(3), RANCHI

ITA 353/RAN/2024

AI Insights

This case involves an appeal by Gurinder Kaur against the order of the CIT(A) for the assessment year 2012-13. The primary contention was that the CIT(A) had passed the order without affording a reasonable opportunity of hearing to the assessee. The notices for the hearing were incorrectly sent to an email address not provided by the assessee, leading to her non-appearance. The Tribunal recognized this procedural error and decided to set aside the CIT(A)'s order, remanding the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633160 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: SHRIMAHESH KUMAR MISHRA
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Gurinder Kaur, Flat No.6D, Sharda Apartment, Shivajee Park, Itki Road, Hehal, Ranchi PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) NFAC, Delhi dated2.7.2024 the assessment year 2. Shri Khubchand T Pandya, ld Sr Mahesh Kumar Mishra, 3. It was submitted by ld AR that the ld affording reasonable opportunity of hearing to the assessee. It was also the IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.353/RAN/2024 Assessment Year: 2012-13 Gurinder Kaur, Flat No.6D, Sharda Apartment, Shivajee Park, Itki Road, Hehal, Vs. ITO, Ward 1(3), Ranchi .AHPPK 3653 B (Appellant) .. ( Respondent Assessee by : Shri Mahesh Kumar Mishra, AR Revenue by :Shri Khubchand T Pandya, Sr DR Date of Hearing : 11/06/202 Date of Pronouncement :11/06/ O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A) 2.7.2024 in Appeal No. CIT(A), Ranchi/10686/2019 the assessment year 2012-13. hri Khubchand T Pandya, ld Sr DR appeared for the revenue and Shri Mahesh Kumar Mishra, ld AR appeared for the assessee. It was submitted by ld AR that the ld CIT(A) passed the order without affording reasonable opportunity of hearing to the assessee. It was also the P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITO, Ward 1(3), Ranchi Respondent) Mahesh Kumar Mishra, AR hri Khubchand T Pandya, Sr DR 2025 /2025 This is an appeal filed by the assessee against the order of the ld CIT(A)- Ranchi/10686/2019-2020 for DR appeared for the revenue and Shri CIT(A) passed the order without affording reasonable opportunity of hearing to the assessee. It was also the ITA No.353/RAN/2024 Assessment Year: 2012-13 P a g e 2 | 3 submission that the notices of hearing were sent by the ld CIT(A) in the wrong email address [e-mail] instead of [e-mail] for which, the notices were not served upon the assessee to represent her case. The correct email address was mentioned in Form No.35. He submitted that the matter be remanded back to the file of the ld CIT(A) and the assessee will cooperate in the set aside proceedings. Ld Sr DR did not object to the request of the assessee. 4. We have considered the rival submissions. It is noticed that the email address given by the assessee in Form No.35 was [e-mail] whereas the notices were sent in other address, for which, the notices could not be served upon the assessee resulting in non-appearance before the ld CIT(A). In view of this, in the interest of justice, the order of the ld CIT(A) is set aside and restored back to his file for fresh adjudication after affording adequate opportunity of hearing to the assessee. It is also directed that the ld CIT(A) to send the notices at the correct address given by the assessee in Form No.35. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 11/06/2025 B.K.Parida, SPS (OS) ITA No.353/RAN/2024 Assessment Year: 2012-13 P a g e 3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Gurinder Kaur, Flat No.6D, Sharda Apartment, Shivajee Park, Itki Road, Hehal, Ranchi 2. The respondent: ITO, Ward 1(3), Ranchi 3. The CIT(A) NFAC, Delhi 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "