POONAM POKHRIYAL,DEHRA DUN V. INCOME TAX OFFICER, BUDH NAGAR

ITA 14/DDN/2025

AI Insights

The case involves Poonam Pokhriyal, the appellant, who contested an assessment order passed by the Income Tax Officer under sections 144/147 of the Income Tax Act, 1961, which computed her income at Rs. 18,90,000 due to additions made on account of Long Term Capital Gain for the Assessment Year 2012-13. The initial appeal to the Ld. Commissioner of Income Tax (Appeals) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal noted the absence of the Assessee's participation in the appellate proceedings and decided to remand the case back to the CIT(A) for a fresh decision on merits, ensuring the Assessee is given a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714349 (ITAT-DEHRADUN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Keywords: Opportunity of being heard

Judgement Text

"1 ITA No. 14/DDN/2025 Poonam Pokhriyal Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN”/ NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 14/DDN/2025 (A.Y 2012-13) Poonam Pokhriyal House No. 59/2, New Colony, Ballupur Uttarakhand PAN: ATIPP4959N Vs. Income Tax Officer Ward 5(2)(4), Ayakar Bhawan, Sector 24, Uttar Pradesh Appellant Respondent Assessee by None Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 06/08/2025 Date of Pronouncement 08/08/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals) ADDL/JCIT(A)-2, Vadodara (‘Ld. CIT(A)’ for short), dated 09/01/2025 for the Assessment Year 2012-13. 2. Brief facts of the case are that, an assessment order came to be passed on 20/11/2019 u/s144/147 of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 18,90,000/- by making addition on account of Long Term Capital Gain. Aggrieved by the assessment order dated 20/11/2019, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 09/01/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 14/DDN/2025 Poonam Pokhriyal Vs. ITO 3. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record. 4. The Ld. Departmental Representative vehemently submitted that the Assessee has neither appeared before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 5. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Printed from counselvise.com 3 ITA No. 14/DDN/2025 Poonam Pokhriyal Vs. ITO 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 08th August, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 08 .08.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "