Shani Corporation Limited, Delhi V. Income Tax Officer, Delhi

ITA 879/DEL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5646 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 02-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 25-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: USING EMAILID
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.879/Del/2024 (ASSESSMENT YEAR 2017-18) Shani Corporation Limited C/o M.R. Sahu House No.651 1 st Floor, Sector-10A Nr. G.D. Goenka Public Sechool Gurgaon-122001 PAN:AAQCS5028M Vs. Income Tax Officer Delhi (Appellant) (Respondent) Assessee by Shri M.R. Sahu, CA Respondent by Shri Anuj Garg, Sr. DR Date of Hearing 03/07/2024 Date of Pronouncement 24/07/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi [“Ld. CIT(A)”, for short], dated 19/01/2024 for Assessment Year 2017-18. 2 ITA No.879/Del/2024 Shani Corporation Limited vs. ITO 2. At the time of hearing, it is brought to our notice that Ld. CIT(A) has dismissed the appeal filed by the assessee due to non prosecution. In this regard, it was submitted that Ld.CIT(A) has issued several notices to the assessee by using email-id [e-mail] whereas the actual email-id of the assessee is [e-mail] the same was reflected on the face of the Form No.35 filed by the assessee. In this regard, the Ld. AR brought to our notice Form 35 filed by the assessee before the appellate authority and submitted that Ld. CIT(A) has sent the messages/notices to unrelated email. In this regard, he submitted that assessee had no opportunity to represent the case before the First Appellate Authority due to the miscommunication. He prayed that this appeal may be remitted back to the file of Ld. CIT(A) for re adjudication. 3. On the other hand, the Ld. DR has no specific objection towards the submissions of the Ld. AR. 4. Considered the rival submissions and material placed on record, we observe that Ld. CIT(A) has issued various notices to unrelated email id and not on the proper email id as mentioned in 3 ITA No.879/Del/2024 Shani Corporation Limited vs. ITO the Form No.35, therefore, we are inclined to remit this issue back to the file of Ld. CIT(A) with the direction to issue the notice to the assessee and adjudicate the issues raised by the assessee as per law after giving proper opportunity of being heard to the assessee. He may issue the notice in the proper email id and it is directed to the assessee also to communicate the proper id in separate letter head. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 24 th July, 2024. Sd/- Sd/- (ANUBHAV SHARMA) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24/07/2024 Pk/sps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI