KASHISH OVERSEAS (P) LTD,DELHI V. INCOME TAX OFFICER, WARD-14(2), DELHI, DELHI

ITA 3999/DEL/2024

AI Insights

The case involves Kashish Overseas (P) Ltd., the appellant, contesting an order from the Commissioner of Income-tax (Appeals), which arose from an earlier assessment order by the Income Tax Officer (ITO) under section 143(3) of the Income Tax Act, 1961. The primary contention in the appeal was the alleged failure of the FAA to properly notify the assessee of the hearing, as the notices were not sent to the specified email address nor through postal mode as requested in the appeal form. The Tribunal found merit in the assessee's claim of not being properly notified, leading to the decision to set aside the FAA's order and remand the matter for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314651 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: RAKESH GUPTA; SOMIL AGARWAL
• Keywords: Set aside; Additional evidence
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3999/Del/2024 Assessment Year: 2017-18 Kashish Overseas (P) Ltd., 392-A, 2nd Floor, Sainik Vihar, New Delhi – 110 085. PAN: AADCK2430N Vs ITO, Ward-14(2), Delhi. (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Somil Agarwal, Advocate Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 05.05.2025 Date of Pronouncement : 09.05.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 27.03.2024 of the Commissioner of Income-tax (Appeals), NFAC (hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeal No.CIT(A), Delhi-5/10217/2019-20 arising out of the appeal before it against the order dated 16.12.2017 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-14(2), Delhi, (hereinafter referred to as the Ld. AO). ITA No.3999/Del/2024 2 2. Heard and perused the record. The ld. AR has mentioned at the outset that there is a delay in filing the appeal before this Tribunal of 60 days. It was submitted that the assessee was not aware of the impugned order of the ld.CIT(A) where also the assessee was proceeded ex parte. Considering the reasons cited about the mismatch of e-mail in issuance of notices by the ld.CIT(A), we consider it appropriate to condone the delay. Accordingly, allowing the application, the appeal is admitted for hearing. 3. The ld. AR has submitted that when the appeal was filed in Form 35, it was mentioned that the assessee be not served by online mode through e-mail, but, through postal mode only. This aspect is reflected in the Form No.35. Further, we find that the assessee had given e-mail [e-mail] as e- mail address in Form No.35 which appears to be the e-mail id of the concerned AR. Further, on going through the impugned order of the ld.CIT(A) we find that there is a mention in para 5 of the fact that the assessee had sought opportunity for filing written submissions and additional evidences. The impugned order mentions of the issuance of all notices. However, it is not apparent as to on which e-mail address the notices were served. The assessee has claimed that the active e-mail address was [e-mail]. 4. In any case, when the assessee had mentioned that notices be not served through e-mail and there is no mention of the fact that notices were also sent ITA No.3999/Del/2024 3 simultaneously by postal mode. The assessee’s claim that the assessee was not aware of the notices issued for hearing has to be sustained. 5. Accordingly, we allow ground No.5 and consequently, the appeal of the assessee is allowed for statistical purposes. The impugned order is set aside and the issue on merits as well as on law, if any, raised by the assessee are restored to the files of the ld. FAA with a direction to give a fresh notice of hearing on the correct e-mail address as well as postal address of the assessee and decide the appeal afresh. Order pronounced in the open court on 09.05.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09th May, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi "