SARITA JAIN,PANCHKULA V. ITO, WARD-43(1), DELHI

ITA 5458/DEL/2024

AI Insights

The case involves Sarita Jain, the appellant, contesting an assessment order for the Assessment Year 2015-16, which was passed under sections 147, 144, and 144B of the Income Tax Act, 1961. The primary contention was the initiation of proceedings under section 148, which the appellant argued was barred by limitation. The Tribunal noted that previous hearings and assessments were conducted ex-parte as the appellant failed to appear, allegedly due to notices being sent to an incorrect email address. The Tribunal decided to remit the case back to the AO to ensure a fair hearing and proper assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772558 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: SHUBHAM JAIN
• Keywords: Opportunity of being heard
• Section: 147; 148

Judgement Text

"P a g e | 1 ITA No.5458/Del/2024 Sarita Jain (AY: 2015-16) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.5458/Del/2024 (Assessment Year: 2015-16) Sarita Jain H. No. 972, Sector 9, Panchkula Haryana – 134109 Vs. ITO, Ward-43(1) Civic Centre Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: ADJPJ1283C Appellant .. Respondent Appellant by : Sh. Shubham Jain, CA Respondent by : Sh. Manish Gupta, Sr. DR Date of Hearing 04.08.2025 Date of Pronouncement 29.08.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the Ld. NFAC, Delhi dated 29.08.2024 arising out of the Assessment Order dated 20.05.2023 passed by the Assessment Unit, Income Tax Department under Section 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2015-16. Printed from counselvise.com P a g e | 2 ITA No.5458/Del/2024 Sarita Jain (AY: 2015-16) 2. The assessee has challenged the proceeding initiated under Section 148 of the Act as barred by limitation. However, at the time of hearing of the instant appeal the Ld. DR has drawn our attention to the order passed by the Ld. CIT(A) which admittedly is an ex-parte one as the assessee has not been represented in spite of repeated notices being issued to her. Relevant to mention that the assessment order was also passed under Section 147 r.w.s 144 r.w.s 144B dated 20.05.2023 wherein the assessee was not represented in spite of notices having been received issued on different dates. 3. In rebuttal, the Ld. Counsel appearing for the assessee submitted that the notice were issued by the department was not on the email id being [e-mail] mentioned in Form 35 appearing at page 16 of the paper book filed before us but the same was sent to some other mail id appearing in the IT Portal. Hence, assessee could not appear. Under this facts and circumstances of the matter the assessee prayed for setting aside the issue to the file of the Ld. AO for re-adjudication of the matter afresh. 4. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, in order to prevent the miscarriage of justice we would like to grant a further opportunity of being heard to the assessee by the authorities below. Therefore, this appeal is disposed of by remitting the issue to the file of the Ld. AO to dispose of the same by passing a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. It is also Printed from counselvise.com P a g e | 3 ITA No.5458/Del/2024 Sarita Jain (AY: 2015-16) made clear that in the event the assessee does not cooperate with the Ld. Assessing Officer, the said authority would be at liberty to dispose of the issue strictly in accordance with law. 5. The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29.08.2025 Sd/- (Naveen Chandra) Sd/- (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 29.08.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "