LATE SMT. PHOOLI DEVI BOTHRA THROUGH HER LEGAL HEIR SHRI. SUBH KARAN BOTHRA,DELHI V. ITO WARD 2(2), GUWAHATI, GUWAHATI

ITA 278/GTY/2025

AI Insights

This case involves an appeal by the legal heir of Late Smt. Phooli Devi Bothra against the order of the National Faceless Appeal Centre, Delhi, concerning the assessment year 2015-16. The appeal was necessitated due to procedural errors in the communication of notices, which were sent to an incorrect email address, leading to ex-parte proceedings. The legal heir, represented by Shri Paras Dawar, AR, argued that the notices were not received due to this error, and requested the restoration of the case to allow for proper representation. The Revenue was represented by Shri Sanjay Jha, DR, who supported the original decision. The Tribunal, considering the circumstances, decided to restore the matter to the AO for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835795 (ITAT-GUWAHATI)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 17-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY JHA
• Assessee Lawyers: PARAS DAWA R
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (THROUGH VIRTUAL HEARING AT KOLKATA) BEFORE SHRI GEORGE MATHAN, JM AND SHRI LAXMI PRASAD SAHU, AM ITA No. 278/GTY/2025 (Assessment Year:2015-16) Late Smt. Phooli Devi Bothra (Through her legal heir Shri. Subh Karan Bothra) 365-366, Double Storey, new Rajinder Nagar, Delhi-110060 Vs. ITO Ward 2(2), Guwahati Aayakar Bhawan, Christian Basti, G.S. Road, Guwahati-781105 (Appellant) (Respondent) PAN No. AFAPB3467P Assessee by : Shri Paras Dawar, AR Revenue by : Shri Sanjay Jha, DR Date of hearing: 10.02.2026 Date of pronouncement: 10.02.2026 O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)], Delhi (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/NFAC/S/250/2024-25/1073563796(1) dated 21.02.2025 for the AY 2015-16. 2. Shri Paras Dawar, represented on behalf of the assessee and Shri Sanjay Jha, DR represented on behalf of the Revenue. 3. It was submitted by the Learned AR that during the pendency of the appeal, the assessee expired and consequently, the legal heir was unable to access the e-mail of the assessee. It was a further Printed from counselvise.com Page | 2 ITA No. 278/GTY/2025 Late Smt. Phooli Devi Bothra; A.Y. 2015-16 submission that even in the assessment proceedings, the ex-parte proceedings have taken place because the e-mail had been sent to the wrong e-mail address. It was a submission that the e-mail ID instead of @gmail.com, it was sent to at gamail.com. It was a prayer that the issues may be restored to the file of the AO and the legal heir of the assessee would provide all the details before the AO. 4. In reply, the Learned Senior DR vehemently supported the order of the ld. AO and CIT (A). 5. We have considered the rival submissions. As the assessee has categorically submitted that the assessee expired during the pendency of the appeal before the Learned CIT (A) and the notices to the assessee was sent to the wrong e-mail address by the AO. In the interest of justice, the issues in this appeal are restored to the file of the AO for re-adjudication after granting to allow the assessee adequate opportunity of being heard. The new e-mail to which the notices are to be sent to [e-mail]. This e-mail has been given by the ld. AR of the assessee. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 10.02.2026. Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 10.02.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 278/GTY/2025 Late Smt. Phooli Devi Bothra; A.Y. 2015-16 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "