Genesis Infratech Private Limited, New Delhi V. ACIT Circle 10(1), New Delhi

ITA 1154/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3540 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 18-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MONALISA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1154/Del/2023 : Asstt. Year : 2017-18 Genesis Infratech Pvt. Ltd., J-81, Ground Floor, Saket, New Delhi-110017 Vs ACIT, Circle-10(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCG7469E Assessee by : Ms. Monalisa, Adv. Revenue by : Sh. Vivek Kumar Upadhyay, Sr. DR Date of Hearing: 04.03.2024 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 26.07.2022. 2. It was brought to our notice that the assessee could not represent before the ld. CIT(A) owing to the non-receipt of the notice by the assessee issued through E-mail by the department. We also find that the appeal has been summarily dismissed without adjudicating on merits. Hence, in the interest of justice, we remand the matter to the file of the ld. CIT(A) to adjudicate the issue afresh after issue of fresh notice on a valid E-mail to the assessee. ITA No. 1154/Del/2023 Genesis Infratech Pvt. Ltd. 2 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 05/03/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 05/03/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR