KAMLESH DEVI,KARNAL V. PR. CIT, ROHTAK

ITA 1169/DEL/2023

AI Insights

This case involves an appeal by Smt Kamlesh Devi against the order of the Pr. Commissioner of Income-tax, Rohtak, which was passed under section 263 of the Income Tax Act, 1961. The primary contention was the lack of a valid notice for the assumption of jurisdiction by the Pr. CIT and the failure to provide an opportunity of hearing to the assessee. The Tribunal noted that the notices issued were not served as per the legal requirements, leading to the decision to allow the appeal and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314360 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAILASH DAN RATNOO
• Assessee Lawyers: VINEY GOEL
• Keywords: Opportunity of being heard; Revision of order
• Section: 143(3); 263

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1169/Del/2023 [Assessment Year : 2012-13] Smt Kamlesh Devi, W/o-Isham Singh, R/o-Village & P.O-Newal, Tehsil Kunjpura, Distt.-Karnal, Haryana-132023. PAN-FXLPD4675M vs PCIT, Rohtak. APPELLANT RESPONDENT Appellant by Shri Viney Goel, CA Respondent by Shri Kailash Dan Ratnoo, CIT DR Date of Hearing 29.04.2025 Date of Pronouncement 07.05.2025 ORDER PER ANUBHAV SHARMA, JM : This appeal is preferred by the assessee against the order dated 23.02.2022 of the Pr. Commissioner of Income-tax, Rohtak (hereinafter referred to as the ld. First Appellate Authority or ‘the Ld. FAA’ for short) in DIN & Order No.ITBA/REV/F/REV5/2021-22/1040041988(1) arising out of the appeal before it against the order dated 30.12.2019 passed u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-2, Karnal (hereinafter referred to as the Ld. AO). 2. After hearing both the sides, we find that amongst other grounds on merits, the assessee has challenged the impugned order for not being given opportunity of hearing in accordance with provision of section 263 of the Act. As for convenience, the relevant Ground No.2 raised by the assessee is reproduced as under:- ITA No.1169/Del/2023 Page | 2 2. “On the facts and circumstances of the case, the order passed by the learned Pr.CIT cancelling the assessment order passed by the A.O is untenable is bad in law & nonest and void ab-initio being- (i) No valid notice for assumption of jurisdiction was served upon the assessee by the Learned Pr.CIT u/s 263 of the Act. (ii) The notice u/s 263 of the Act uploaded on the portal of the department is not a valid service of notice u/s 282 of the Act where the assessee is not registered on the Income tax portal and no valid email or mobile number with is available. (iii) In the absence of service of valid notice no opportunity of being heard was given to the assessee before passing order u/s 263 of the Act.” 3. The Ld.CIT DR for the Revenue could not dispute the assertions of the Ld.AR for the assessee that the notices were though issued on 01.02.2022 and 10.02.2022. The same were not served upon the assessee as per law. 4. At page No.15 of the Paper Book, the assessee has filed a report of the AO wherein it is mentioned that PAN of the assessee is not registered on e-fling portal and no e-mail ID of the assessee is available in the system for which reason, the case was transferred out of faceless assessment. 5. The Ld. Pr. CIT while assuming the jurisdiction under section 263 of the Act has issued the notice through ITBA portal which certainly did not serve the purpose of law. The assessee was accordingly, not represented in the proceedings under section 263 of the Act. 6. In the light of the aforesaid, we are of the considered view that the assessee deserves opportunity to contest on merits after being given due notice as per law for the purpose of section 263 of the Act. Accordingly, Ground No.2 ITA No.1169/Del/2023 Page | 3 raised by the assessee is sustained and the issue on merits restored to the file of revisional authority for proceedings afresh as per law. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 07th May, 2025. Sd/- Sd/- (S RIFAUR RAHMAN) ACCOUNTANT MEMBER (ANUBHAV SHARMA) JUDICIAL MEMBER *Amit Kumar, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "