M.G. MOBILES INDIA PRIVATE LIMITED,NEW DELHI V. ITO,WARD-17(2), DELHI

ITA 5490/DEL/2024

AI Insights

The case involves M/s. M.G.Mobiles Pvt. Ltd., the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which dismissed their appeal against an assessment order for the assessment year 2017-18. The assessment order, passed under section 143(3) of the Income Tax Act, 1961, included certain additions and raised a demand. The appellant argued that they did not receive proper notice for the appeal hearing, as the notices were sent to an incorrect email address. The Tribunal found merit in the appellant's argument regarding the non-service of notices and decided to set aside the first appellate order, directing the AO to reassess the case after providing adequate opportunity to the appellant.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470438 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Assessee Lawyers: AKHILESH KUMAR
• Keywords: Set aside; Additional evidence
• Section: 143(3); 250

Judgement Text

"ITA No.5490/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.5490/Del/2024 [Assessment Year : 2017-18] M/s. M.G.Mobiles Pvt.Ltd. 419, Competent House F-14 Inner Middle Circle, Connaught Place, New Delhi-110001 PAN-AAECM1581F vs AO Ward-17(2) Delhi-110002 APPELLANT RESPONDENT Appellant by Shri Akhilesh Kumar, Adv Shri Vipin Garg, Adv. & Ms. Vandana, Adv. Respondent by Shri Amit Katoch, Sr. DR Date of Hearing 27.02.2025 Date of Pronouncement 27.02.2025 ORDER PER PRADIP KUMAR KEDIA, AM : The instant appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 12.11.2024 passed by Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“CIT(A)”] under s. 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 28.12.2019 passed under s. 143(3) of the Act pertaining to assessment year 2017-18. 2. When the matter was called for hearing, the Ld. Counsel submitted at the outset that the return filed by the assessee for AY 2017-18 in question was assessed under s. 143(3) of the Act vide assessment order dated 28.12.2019 wherein certain additions were made and consequent demand was raised. The assessee filed appeal before the CIT(A) against the aforesaid assessment order. However, the CIT(A) vide order dated 12.11.20204 dismissed the said appeal ex-parte on the pretext that the assessee has failed to attend to the notices issued for disposal of the appeal. In this backdrop, the Ld. Counsel pointed out that the notices were issued on the e-mail which was different from the ITA No.5490/Del/2024 Page | 2 e-mail on which the notices were supposed to be sent by the office of the CIT(A) and consequently none of the so-called notices were served on the assessee. The assessee being not privy to the notices, the compliance could not be carried out to such notices resulting in ex-parte order. The Ld. Counsel also in the same vain submitted that the assessee intended to file additional evidences before the CIT(A) as the AO had not provided sufficient opportunity to address the issues raised resulting in additions/disallowances. The Ld. Counsel thus submitted that to remove the genuine hardship, the matter may be remitted back to the file of the AO rather than the CIT(A). 3. The Ld. Sr.DR for the Revenue relied upon the first appellate order. 4. We have carefully considered the rival submissions and perused the material available on record. As pointed out on behalf of the assessee with reference to appeal memo presented before the CIT(A), NFAC, Delhi, the notices were not sent to the e-mail i.e. ‘[e-mail]’ specified in Row No.17 of the appeal memo. In all probabilities, the notice has been sent to the other e-mail address i.e. ‘[e-mail]’ although it is only a guess work. 5. In the light of the submissions made on behalf of the assessee that the notice for hearing was not served on the assessee, we consider it expedient to set aside the first appellate order and restore the matter back to the file of the AO. The AO shall pass a denovo assessment order in accordance with law after giving proper opportunity to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27th February, 2025. Sd/- Sd/- (SUDHIR PAREEK) JUDICIAL MEMBER *Amit Kumar, Sr.P.S* (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER ITA No.5490/Del/2024 Page | 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "