QUDSIA PERVEEN,NEW DELHI V. COMMISSIONER OF INCOME TAX, HALDWANI, HALDWANI

ITA 5/DDN/2025

AI Insights

This case involves an appeal by Qudsia Perveen against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed the AO's order due to the assessee's non-compliance in attending hearings and submitting required documents. The Tribunal noted the assessee's failure to comply with the procedural requirements at both the CIT(A) and AO levels, leading to an ex-parte assessment. However, in the interest of justice, the Tribunal decided to remand the case back to the AO for a de novo assessment, emphasizing the need for the assessee to actively participate and provide necessary documentation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707074 (ITAT-DEHRADUN)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Assessee Lawyers: DEEKSHA TRIPATHI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH (‘SMC’): DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.05/DDN/2025 (ASSESSMENT YEAR 2010-11) Qudsia Perveen, B-8, 1st Floor, Back Side Flate, Lane No.7, Johrif Arm, Noor Nagar Extension, Okhla, New Delhi-110025. PAN-AVOPP9661K Vs. CIT, Haldwani. (Appellant) (Respondent) Assessee by Ms. Deeksha Tripathi, Adv., Department by Shri Amar Pal Singh, Sr. DR Date of Hearing 09/07/2025 Date of Pronouncement 09/07/2025 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 Ld. CIT(A)’ for short) dated 29.05.2023 in appeal No. CIT (A), Haldwani/10003/2018-19 for Assessment Year 2010-11. 2. The assessee has challenged the order of the Ld. CIT(A) wherein the Ld. CIT(A) has confirmed the order of the AO mainly for the reason that on 5 occasions the case was listed for hearing, however, the 2 ITA No.05 /DDN/2025 Qudsia Perveen vs. CIT assessee failed to make any compliance. Now before us, the Ld. AR of the assessee submits that due to unavoidable circumstances, compliance could not be made before the Ld. CIT(A) and further no compliance was made before the AO and the assessment order was also passed ex-parte. He thus requested that the matter be sent back to the file of the AO where the assessee will make necessary compliance and will file all the requisite details. 3. On the other hand, the Ld. Sr. DR has objected to the request of the assessee. 4. Heard both the parties. From the perusal of the appellate order, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to respond thus the ld. CIT(A) was compelled to confirm the additions made by the AO. It is true that assessee has not filed any submission before the CIT(A) in support of the grounds of appeal taken. Further from the perusal of the assessment order, it is seen that no compliance was made before the AO also. In view of these facts and circumstances of the case and in the interest of justice, the matter is remand back to the file of the AO to pass the assessment order denovo fresh after providing the opportunity of hearing to the assessee. The assessee is also directed to participate before the AO in the proceedings and file all the necessary evidences in support of the claim with regard to the source of cash deposit into bank. With these directions, all the grounds of appeal of the assessee are partly allowed for statistical purposes. 3 ITA No.05 /DDN/2025 Qudsia Perveen vs. CIT 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 09.07.2025. Sd/- Sd/- (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18.07.2025 PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT DEHRADUN "