MR. JITENDRA WALIA,HARDWAR V. ITO, W-1(3)(1) 44(2), HARIDWAR

ITA 115/DDN/2025

AI Insights

The case involves Mr. Jitendra Walia, the appellant, who faced an appeal dismissal by the Learned Commissioner of Income Tax (Appeals) due to non-prosecution. The appellant was unaware of the proceedings and the notices issued by the CIT(A), which were delivered to his registered email and uploaded on the Department's portal. The appellant's accountant failed to inform him, leading to non-compliance with the procedural requirements before the AO and CIT(A). The Tribunal, considering the circumstances and the lack of objection from the Department, decided to remand the case back to the AO for a de novo hearing, emphasizing the need for the appellant to participate actively in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789050 (ITAT-DEHRADUN)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 01-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: TARANDEEP SINGH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.115/DDN/2025 (ASSESSMENT YEAR: 2015-16) Mr. Jitendra Walia, 653, Sarai Road, Jwalapur, Haridwar-249407. PAN:ABVPW9014C Vs. Income Tax Officer, Ward-1(3)(1), 44(2), Haridwar. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: This Appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘the CIT(A) in short) passed u/s 250 of the Income Tax Act, 1961, dated 22.04.2025 for Assessment Year 2015-16. 2. At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that the Ld. CIT(A) has issued notices which were delivered to the registered email address of the appellant, and were also uploaded in the portal of the Department, however, the assessee was not aware of the proceedings nor such notices were brought to his knowledge by the Accountant of the assessee, therefore, the necessary compliance could not be made either before the AO or before the CIT(A). He thus Assessee by Shri Tarandeep Singh, Adv. and Shri Sandeep Yadav, Adv. Department by Shri A.S. Rana, Sr. DR Date of hearing 11.09.2025 Date of pronouncement 27.11.2025 Printed from counselvise.com 2 IT No.115/DDN/2025 Mr. Jitendra Walia vs.ITO prayed that the matter may be remand back to the file of the AO for fresh adjudication. 3. Per contra, the Ld. Sr. DR has not objected to the request of the assessee. 4. After considering the arguments, we find that in the instant case, the assessee was not aware of such drastic changes in faceless assessment schemes and was unware of all the activities like issue of notices through email and to respond such notices online, therefore, due compliance could not be made before the lower authorities. Under these circumstances, in the larger interest of justice, one more opportunities is given to the assessee and the matter is remitted back to the file of the AO with direction to decide the issue denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the proceedings before the AO. With these directions, all the grounds of appeal of the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open Court on 27 .11.2025. SSd/- Sd/- /- (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27 .11.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, DEHRADUN Printed from counselvise.com "