SATBIR MEHLAWAT,DELHI V. DCIT,CENTRAL CIRCLE-26, NEW DELHI

ITA 2380/DEL/2024

AI Insights

The case involves appeals filed by Satbir Mehlawat against the orders of the Commissioner of Income Tax (Appeals)-29, New Delhi, for the assessment years 2015-16, 2017-18 to 2020-21. The appeals arose from orders passed by the Assessing Officer under sections 144/153C of the Income Tax Act. The primary contention was that the CIT(A) had disposed of the appeals ex parte without proper service of notice to the assessee. The assessee's counsel argued that the notices were sent to an incorrect email address, despite the correct address being provided in Form No.35 and the Income Tax Returns for the relevant years. The Tribunal found merit in the assessee's submission regarding the improper service of notice and restored the appeals to the CIT(A) for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 43547 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-12-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 14-05-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY SHARMA
• Assessee Lawyers: KVSR KRISHNA
• Keywords: Opportunity of being heard

Judgement Text

"I.T.A. Nos. 2376 to 2380/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2376 to 2380/Del/2024 िनधा\tरणवष\t/Assessment Years: 2015-16, 2017-18 to 2020-21 Satbir Mehlawat 70/9, Kishan Garh, Vasant Kunj, South West Delhi, New Delhi. बनाम Vs. DCIT Central Circle-26, New Delhi. PAN No. AAQPM6735J अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent िनधा\u0005\u0006रतीक\u000bओरसे /Assessee by Shri KVSR Krishna, CA राज\u0010वक\u000bओरसे /Revenue by Shri Sanjay Sharma, Sr. DR सुनवाईक\u000bतारीख/ Date of hearing: 05.12.2024 उ\u0016ोषणाक\u000bतारीख/Pronouncement on 06.12.2024 आदेश /O R D E R These appeals are filed by the assessee against different orders of the Ld.CIT(Appeals)-29, New Delhi dated 21.03.2024 for the assessment years 2015-16, 2017-18 to 2020-21 arising out of the orders passed by the Assessing Officer u/s 144/153C of the Act. 2. The Ld. Counsel for the assessee, at the outset, submits that all these appeals were disposed of by the Ld.CIT(Appeals) without giving any opportunity to the assessee. Ld. Counsel referring to Form No.35 filed before the Ld.CIT(A) submitted that the e-mail address of the assessee for service of notice was mentioned as I.T.A. Nos. 2376 to 2380/Del/2024 2 “[e-mail]”. However, the notices were apparently sent to a wrong e-mail id which was mentioned as “[e-mail]”. Ld. Counsel also invited my attention to copy of ITR filed for the AY 2020-21 submitted that the very same e-mail id which was mentioned in Form 35 was mentioned in the ITRs filed by the assessee. Therefore, it is submitted that there was no service of notice to the assessee and the Ld.CIT(A) passed ex parte order without giving any opportunity of being heard to the assessee. Thus, the Ld. Counsel for the assessee requested that these appeals may be restored to the file of the Ld.CIT(Appeals) for fresh adjudication after providing adequate opportunity to the assessee to file explanations. 3. Heard rival submissions. On perusal of page 8 of the Paper Book which is the notice issued by the Ld.CIT(A) to the assessee it is observed that the notices were sent to “[e-mail]” instead of the e-mail address mentioned by the assessee in Form No.35 as “[e-mail]”. It is also observed that the assessee has also given the correct mail address even in his return of income as well as in the Income tax portal. Therefore, I find that there is merit in the submission of the Ld. Counsel that the assessee I.T.A. Nos. 2376 to 2380/Del/2024 3 was never served with a notice giving an opportunity to furnish his explanations on the issues raised in the appeal before the Ld.CIT(A). 4. Considering the submissions and evidences placed on record all these appeals are restored to the file of the Ld.CIT(A) who shall decide afresh after providing adequate opportunity of being heard to the assessee. 5. In the result, appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 06/12/2024 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 06/12/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi "