PUKHRAJ JAIN HUF, MUMBAI V. NATIONAL FACELESS APPEAL CENTRE, MUMBAI

ITA 900/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1034 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 03-07-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HIMANSHU SHARMA

Judgement Text

| आयकर अपीलीय अिधकरण यपी , मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 900/Mum/2024 Assessment Year: 2012-13 Pukhraj Jain HUF 137, TP Street 6 th Kubharwada Lane Mumbai - 400004 [PAN: AAAHP1027J] Vs Income Tax Officer, 19(2)(4), Mumbai अपील / (Appellant) य / (Respondent) Assessee by : Shri Piyush Chaturvedi, A/R Revenue by : Shri Himanshu Sharma, CIT, D/R सुनवाई की तारीख/Date of Hear in g : 04/07/2 024 घोषणा की तारीख /D at e of Pr on ou nceme nt: 09/07/2 024 आदेश/ O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT(A) - 2, Jaipur, dt. 02/01/2024 pertaining to Assessment Year 2012-13. 2. The sum and substance of the grievance of the assessee is that while confirming the assessment, the ld. CIT(A) erred in dismissing the appeal of the assessee in limine. 3. The ld. Counsel for the assessee, drew our attention to the notice served by the ld. CIT(A) which are e-mails and pointed out that the e- mails have been sent to wrong addresses. 4. We have carefully considered the screenshots of the e-mails. None of the e-mails is in the name of the assessee. We are of the considered view that the ld. First Appellate Authority ought to have I.T.A. No. 900/Mum/2024 Assessment Year: 2012-13 Pukhraj Jain HUF 2 sent the e-mail at the correct e-mail id. We accordingly restore the issues to the file of the ld. CIT(A) with a direction to decide the appeal afresh after affording reasonable and adequate opportunity of being heard to the assessee by serving notice at the correct e-mail id. The assessee is directed to provide its correct e-mail id. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 9 th July, 2024 at Mumbai. Sd/- Sd/- (RAHUL CHAUDHARY) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 09/07/2024 *SC SrPs *SC SrPs*SC SrPs *SC SrPs आदेश की े /Copy of the Order forwarded to : 1. ी / The Appellant 2. / The Respondent 3. संबं ध आयकर आय ! / Concerned Pr. CIT 4. आयकर आय !) ी (/ The CIT(A)- 5. वभ गीय ध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. # $% फ ई/ Guard file. आदेश नुस र/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai