S S R S MEM EDU SOCIETY,SOUTH EXTENSION PART II V. ACIT-ASSESSMENT UNIT, NFAC-DELHI

ITA 2934/DEL/2025

AI Insights

The case involves S S R S MEM EDU Society, the appellant, who appealed against an ex-parte order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the assessment year 2018-19. The appellant, represented by Shri V.K Tulsian, Chartered Accountant, argued that they did not receive communication of the notices from the CIT(A), leading to their non-appearance, which was not intentional. The respondent, represented by Shri Om Prakash, Sr. DR, did not object to the matter being remanded back for a fresh hearing. The Tribunal found it appropriate to set aside the impugned order and remand the case for a new hearing, emphasizing the need for proper communication and opportunity for the appellant to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833578 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 01-05-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: V.K TULSIAN; CHARTERED ACCOUNTANT VIRTUAL
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण धिल्ली पीठ “सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री ब्रजेश क ुमार स िंह, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.2934/धिल्ली/2025(नि.व. 2018-19) ITA No.2934/DEL/2025 (A.Y.2018-19) S S R S MEM EDU Society, A-47, South Extension Part-II, Shahpur Jat, New Delhi 110049 PAN: AADTS-5289-E ...... अपीलार्थी/Appellant बिाम Vs. Assistant Commissioner of Income-Tax, Assessment, NFAC, Delhi 110002 .....प्रनिवादी/Respondent अपीलार्थी द्वारा/ Appellant by: Shri V.K Tulsian, Chartered Accountant (Virtual) प्रधििािीद्वारा/Respondent by: Shri Om Prakash, Sr. DR सुिवाई की निथर्थ/ Date of hearing : 03/02/2026 घोषणा की निथर्थ/ Date of pronouncement : 03/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 04.03.2025, for AY 2018-19. 2. Shri V.K Tulsian, appearing on behalf of the assessee submits that the assessee could not appear before the CIT(A) as the notices were never communicated to the assessee. Non-appearance before the CIT(A) was not intentional as the assessee would not gain anything from non-appearance before the First Appellate Authority. The ld. Counsel prayed for an opportunity to make Printed from counselvise.com 2 ITA No.2934/DEL/2025 (A.Y.2018-19) submissions before the CIT(A). The ld. Counsel submitted that the assessee undertakes to respond to the notice(s) issued by the CIT(A), henceforth. 2. Shri Om Prakash, representing the department submitted that the asseseee failed to respond to the multiple notices issued by the CIT(A). However, he raised no serious objection, if the matter is remanded back to the CIT(A) for fresh hearing. 3. Both sides heard. The present appeal by the assessee is against an ex-parte order of CIT(A). Considering entire facts of the, we deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law. 4. The CIT(A) shall issue notice to the assessee on the email id provided in ITBA portal as well as in Form No.36 i.e. [e-mail]. 5. The assessee is directed to respond to notice(s) issued by the CIT(A), without fail. 6. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Tuesday the 03rd day of February, 2026. Sd/- Sd/- (BRAJESH KUMAR SINGH) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यानयक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, ददिांक/Dated 04/02/2026 NV/- Printed from counselvise.com 3 ITA No.2934/DEL/2025 (A.Y.2018-19) प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलार्थी/The Appellant , 2. प्रनिवादी/ The Respondent. 3. The PCIT 4. ववभागीय प्रनिनिथि, आय.अपी.अथि., सिल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "