Mohit Garg, New Delhi V. ACIT Central circle-16, New Delhi

ITA 9167/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2332 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2016-2017
• Appeal Filed On: 26-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. Nos. 9166 TO 9168/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos. 9166 TO 9168/Del/2019 िनधा[रणवष[/ Assessment Years: 2015-16, 2016-17 & 2017-18 Shri Mohit Garg, G-2, IIIrd Floor, Preet Vihar, Near Hillswood Academy, Laxmi Nagar, Delhi–110092. बनाम Vs. ACIT Central Circle : 16, New Delhi. PAN No. AYEPG4314M अपीलाथȸ / Appellant Ĥ×यथȸ / Respondent िनधा[ǐरतीकȧओरसे /Assessee by : Ms. Soumya Singh, Advocate; राजèवकȧओरसे / Department by : Ms. Rinku Singh, [CIT] – D. R.; सुनवाईकȧतारȣख/ Date of hearing : 28/06/2022 उƦोषणाकȧतारȣख/Pronouncement on : 28/06/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. These three appeals are filed by the assessee for assessment years 2015-16, 2016-17 and 2017-18 against separate orders of the ld. Commissioner of Income Tax (Appeals)-XXVI, [hereinafter referred to CIT (Appeals)] New Delhi. I.T.A. Nos. 9166 TO 9168/Del/2019 2 2. The ld. Counsel for the assessee, at the outset, submits that in all these cases the ld. CIT (Appeals) passed the order ex-parte without giving reasonable opportunity to the assessee to present his case. The ld. Counsel for the assessee submits that none of the notices which the ld. CIT (Appeals) referred to in the order were served on the assessee. The ld. Counsel further submits that referring to Form 35 and the column therein as to whether notices/communication may be sent on-line it was specifically stated by the assessee “No” thereby indicating that assessee is not willing to receive any notices/communication by e-mail. This is for the reason that assessee is not conversant with the computer technology. Therefore, the ld. Counsel submits that the notices sent by the ld. CIT (Appeals) through mail were not received by the assessee and, therefore, requested that the appeals may be restored back to the file of the ld. CIT (Appeals) for adjudicating afresh on merits, after hearing the assessee by providing sufficient opportunity to substantiate the claims of the assessee. 3. The ld. DR has no serious objection. 4. Heard both the parties, perusing the orders of the authorities below and taking the totality of facts and circumstances into consideration in the interest of justice, these appeals are restored to the file of the ld. CIT (Appeals) for de novo adjudication after providing adequate opportunity of being heard to the assessee. 5. In the result, all the three appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on : 28/06/2022. Sd/- Sd/- (ANADEE NATH MISSHRA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 28/06/2022. *MEHTA* I.T.A. Nos. 9166 TO 9168/Del/2019 3 Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 28.06.2022 Date on which the typed draft is placed before the dictating member 28.06.2022 Date on which the typed draft is placed before the other member 28.06.2022 Date on which the approved draft comes to the Sr. PS/ PS 28.06.2022 Date on which the fair order is placed before the dictating member for pronouncement 28.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 28.06.2022 Date on which the final order is uploaded on the website of ITAT 28.06.2022 Date on which the file goes to the Bench Clerk 28.06.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order