Neena Devi, Shimla V. ITO, Ward-2, Shimla

ITA 472/CHANDI/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3163 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-03-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 23-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHARAMVIR
• Assessee Lawyers: VISHAL MOHAN
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 472/Chd/2023 िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Neena Devi Vill: Pataingli, Mashobra Shimla-171007 बनाम The ITO, Ward-2 Shimla ̾थायी लेखा सं./PAN NO: BMZPD2171K अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Varun Gupta, Advocate राज᭭व कᳱ ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 06/03/2024 उदघोषणा कᳱ तारीख/Date of Pronouncement : 11/03/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of Ld. CIT(A)/NFAC, Delhi dt. 25/05/2023 pertaining to Assessment Year 2012-13. 2. The main grievance of the assessee in the present appeal relates to the ex-parte order passed by the Ld. CIT(A)/ NFAC, Delhi in violation of principles of natural justice. It was submitted that the notices were not addressed to the correct email id as specified in Form 35 and as a result, the assessee was prevented by sufficient cause in responding to the said notices. It was submitted that the assessee may be provided one more opportunity to represent her case and be heard on merits and the matter may be set- aside to the file of the ld CIT(A) to decide the same afresh. 3. In his rival submissions, the Ld. Sr. DR supported the orders of the authorities below. 2 4. We have considered the submissions of both the parties and perused the material available on the record. Keeping in view the fact that the assessee was prevented by sufficient cause in responding to the notices and the principles of natural justice, we believe that the assessee deserve one more opportunity to represent her case and deem it appropriate to set aside the case back to the file of Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 5. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 11/03/2024. Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 11/03/2024 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 5. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar