SARVDESHIK ARYA YUWAK PARISHAD, NEW DELHI,NEW DELHI V. INCOME TAX OFFICER, WARD EXEMP 2(1), DELHI, NEW DELHI

ITA 3453/DEL/2025

AI Insights

The case involves Sarvdeshik Arya Yuwak Parishad, the appellant, contesting an assessment order from the Income Tax Officer, Ward Exemption 2(1), Delhi, for the Assessment Year 2011-12. The appellant was initially unrepresented due to non-service of notice from the Commissioner of Income Tax (Appeals), leading to an ex-parte dismissal of their appeal. The appellant, represented by Shri Ranjan Chopra, Chartered Accountant, argued for a re-hearing, asserting that they had a prima facie good case on merits. The department, represented by Ms. Sudha Gupta, SR.DR, supported the original order and opposed the appeal. The Tribunal, considering the circumstances of non-representation and the need for a fair hearing, decided to set aside the previous orders and remand the case back to the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773731 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHA GUPTA
• Assessee Lawyers: RANJAN CHOPRA; CHARTERED ACCOUNTANT
• Keywords: Set aside
• Section: 144

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एस एम सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.3453/िदʟी/2025 (िन.व. 2011-12) ITA No.3453/DEL/2025 (A.Y.2011-12) Sarvdeshik Arya Yuwak Parishad, 7, Jantar Mantar Road, New Delhi 110001 PAN: AAGTS-8667-P ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward Exemption 2(1) Delhi 110002 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/Appellant by : Shri Ranjan Chopra, Chartered Accountant ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई कᳱ ितिथ/ Date of hearing : 29/07/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 29/07/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 27.03.2025, for Assessment Year 2011-12. 2. Shri Ranjan Chopra, appearing on behalf of the assessee submits that the Assessing Officer (AO) vide assessment order dated 22.12.2018 passed u/s. 144 r.w.s. 147 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) made addition of Rs.24,14,134/-. Aggrieved by the said assessment order, the assessee filed an appeal before the CIT(A). However, due to none service of the notice from the CIT(A), the assessee was unrepresented before the CIT(A). The CIT(A) in an ex- parte proceedings dismissed appeal of the assessee. The ld. AR of the assessee Printed from counselvise.com 2 ITA No.3453/Del/2025 (AY 2011-12) submits that an opportunity may be granted to the assessee to make submissions before the AO. He undertakes that the assessee would positively make submissions before the Assessing Officer if an opportunity is allowed. He contended that the assessee has prima facie good case on merits, and once the submissions are made before the AO, no addition would survive. 3. Per contra, Ms. Sudha Gupta representing the department strongly supported the impugned order and prayed for dismissing appeal of the assessee. The ld. DR submitted that the assessee neither appeared before the AO, nor filed submissions before the CIT(A) despite repeated opportunities. 4. Both sides heard, orders of the authorities below examined. Taking into consideration the fact that the assessment order and the impugned order have been passed in ex-parte proceedings, I deem it appropriate to restore the matter back to the AO for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law. 5. The assessee on service of notice by the AO shall respond to the same, 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 29th day of July, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 23/09/2025 NV/- Printed from counselvise.com 3 ITA No.3453/Del/2025 (AY 2011-12) ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "