SARVJEET KAUR,NOIDA V. ITO,WARD- 3(3), NOIDA

ITA 1176/DEL/2025

AI Insights

The case involves Smt. Sarvjeet Kaur, the appellant, who faced an ex-parte order from the Commissioner of Income Tax (Appeals) for the assessment year 2011-12. The appellant's representative argued that due to the appellant's severe health issues, she was unable to appear before the Assessing Officer or the CIT(A). The department's representative contended that the appellant was uncooperative during the assessment and appellate proceedings. The Tribunal, after considering the circumstances and the lack of effective representation for the appellant, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360740 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: CHAMAN SINGH; CHARTERED ACCOUNTANT
• Keywords: Set aside
• Section: 148; 144; 142(1)

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.1176/िदʟी/2025(िन.व. 2011-12) ITA No.1176/DEL/2025 (A.Y.2011-12) Smt. Sarvjeet Kaur, W/o Baldev Singh, B-209, Greater Noida, Gamma-1, Rampur Jagir, District Gautam Budhh Nagar, UP 201306 PAN: AKHPK-5536-A ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward-3(3), Noida, UP 201301 Ghaziabad, UP 201002 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Chaman Singh, Chartered Accountant ŮितवादीȪारा/Respondent by : Shri Manoj Kumar, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 19/05/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 19/05/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against an ex-prate order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 30.12.2024, for assessment year 2011-12. 2. Shri Chaman Singh, appearing on behalf of the assessee submits that this appeal by the assessee is against an ex-parte order passed by CIT(A). He further submitted that even the assessment order was passed u/s. 144 of the Income Tax 2 ITA No.1176/Del/2025 (AY 2011-12) Act,1961(hereinafter referred to as ‘the Act’). He explained that the assessee failed to appear before the Assessing Officer (AO) due to severe health issues, including high blood pressure, depression, diabetes etc. As regards non appearance before the CIT(A), he submitted that on one occasion the AR of assessee appeared before the CIT(A) and prayed for some time to file reply. Thereafter, the AR of the assessee failed to make submissions before the CIT(A). The assessee was absolutely unaware of the proceedings before the First Appellate Authority as the AR of the assessee never informed the assessee about proceedings before the CIT(A). He prayed for an opportunity to make submissions before the lower authorities. He submitted that the assessee has prima facie good case in her favour and balance of convenience is also favour of the assessee. 3. Per contra, Shri Manoj Kumar representing the department vehemently defended the impugned order and prayed for dismissing appeal of assessee. The ld. DR submits that the assessee is recalcitrant. The assessee neither cooperated during assessment proceedings nor during First Appellate proceedings. 4. Both sides heard, orders of the authorities below examined. The assessment order dated 28.12.2018 has been passed by the AO after invoking provisions of section 144 of the Act, as there was no response to the notice issued u/s. 148 and subsequent notices u/s. 142(1) of the Act from the assessee. Against the said assessment order, the assessee filed appeal before the CIT(A). In First Appellate proceedings the CIT(A) issued six notices i.e. on 20.01.2021, 09.05.2023, 13.07.2023, 19.08.2024, 24.10.2024 and 19.11.2024. Except in response to the notice dated 09.05.2023 none appeared on behalf of the assessee. Even in response to notice dated 09.05.2023, the AR of the assessee made no submissions and only prayed for time. Thus, no effective representation was made on behalf of 3 ITA No.1176/Del/2025 (AY 2011-12) the assessee even in First Appellate proceedings. The CIT(A) dismissed appeal of the assessee ex-parte. Considering entire facts of the case, without commenting on merits of addition, I deem it appropriate to restore the matter to AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law. 5. The assessee is directed to respond to the notice(s) issued by the AO, 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 Monday the 19th day May, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 19.05.2025 NV/- ᮧितिलिप अᮕेिषत/Copy 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// (Dy./Asstt. Registrar) ITAT, DELHI "