Prem RaJ Bhadana, Faridabad V. ITO Ward 2(1), Faridabad

ITA 3266/DEL/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2085 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 13-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 17-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: S.S. NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.3266/DEL/2023 [Assessment Year: 2012-13] Prem Raj Bhadana, House No.15, Village, Gazipur, Pali, NIT Faridabad, Haryana-121004 Vs Income Tax Officer, Ward-2(1), C.R. Building, Haryana PAN: BODPP8836B Assessee Revenue Assessee by Shri S.S. Nagar, CA Revenue by Shri Vivek Vardhan, Sr. DR Date of Hearing 14.02.2024 Date of Pronouncement 04.03.2024 ORDER PER AMIT SHUKLA, JM, The aforesaid appeal filed by the assessee is against the order dated 26.09.2023 passed by National Faceless Appeal Centre (NFAC), Delhi, for quantum of assessment passed under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter ‘the Act’) for Assessment Year 2012-13. 2. At the outset, the ld. Counsel for the assessee pointed out that the appeal has been decided ex-parte order passed by the Ld. CIT(A) against the assessee as the assessee could not receive notice sent through e-mail. We found that in Form No.35, e-mail of Chartered ITA No.3266/Del/2023 2 Accountant who was handling the tax matter of the assessee was given along with his phone number, because the assessee was a very senior citizen aged about 83 years old and since he was not aware with all this. the e-mail ID of Chartered Accountant was given. The ld. Counsel for the assessee submitted that on the dates mentioned by the learned CIT (A), the chartered accountant has not received any e-mail. In support, he has filed all the details of email received on that date in a screen shot. Thus, he submitted that notices sent by the ld. CIT(A) could not be received. Therefore, he requested, the matter should be remanded back to the file of the Ld. CIT(A) to decide the issue raised in the grounds of appeal on merits. 3. The learned Departmental Representative do not have any objection if the matter is restored back to the file of the learned CIT (A). 4. After considering the submissions made by the learned counsel for the assessee and on perusal of the documents furnished before us alongwith affidavit of the Chartered Accountant, Mr. Vipin Ram that he has not received any notice or communication from the office of the Ld. CIT (A) on his e-mail. In support of which, screen shorts of e-mail ID of respective dates mentioning the order of the Ld. CIT(A), on which the notice of hearing has been issued, has also been raised before us. Thus, in these circumstances, we set-aside ITA No.3266/Del/2023 3 the ex-parte order passed by learned CIT(A) and remand the matter to the file of the Ld. CIT(A) to decide the issue afresh in accordance with law after giving and effective opportunity of hearing to the assessee on the grounds which has been raised before us. The assessee is also directed to update e-mail ID so that proper communication can be given. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 04 th March, 2024. Sd/- Sd/- [M. BALAGANESH] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04.03.2024 ff^ ff^ff^ ff^ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi