SOURABH ARORA,FARIDABAD V. ITO WARD 11(4), FARIDABAD

ITA 5404/DEL/2024

AI Insights

The case involves an appeal by Sourabh Arora against the order of the National Faceless Appeal Centre (NFAC), Delhi, which arose from an earlier order by the ITO, Ward 11(4), Faridabad, for the assessment year 2012-13. The appeal was initially barred by limitation but was later condoned. The main issue revolved around the ex parte nature of the CIT(A)'s decision, as the notices were sent to an incorrect email address, preventing the assessee from attending the hearing. The tribunal decided to remit the case back to the CIT(A) to ensure justice and proper representation for the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470154 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: SOURABH KUMAR AGARWAL

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER ITA No.5404/Del/2024 Assessment Year: 2012-13 Sourabh Arora, 1052, Sector 8, Faridabad. PAN: APSPA1887J Vs. ITO, Ward 11(4), Faridabad. (Appellant) (Respondent) Assessee by : Shri Sourabh Kumar Agarwal, CA Revenue by : Shri Sanjay Kumar, Sr.DR Date of Hearing 24/02/2025 Date of pronouncement 27/02/2025 O R D E R The instant appeal filed by the assessee is directed against the order dated 07.07.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 03.12.2019 passed under Section 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the ITO, Ward 11(4), Faridabad, for AY 2012-13. ITA No.5404/Del/2024 Sourabh Arora vs. ITO Page | 2 2. The appeal is barred by limitation for 450 days in support of such delay the assessee filed an application on 30.11.2024 contents whereof seems to be genuine and hence, the delay is condoned. 3. So far as the merit of the matter is concerned the order passed by the Ld. CIT(A) before us is ex parte one in view of the fact that notices sent by the Ld. CIT(A) on several occasions to the email id [e-mail] which according to the assessee belongs to one CA employee already left his office. 4. At the time of hearing of the matter, the Ld. Counsel appearing for the assessee further drawn our attention to the Form 35 where it appears that email id mentioned by the assessee at page 27 is [e-mail] and alternative email id also provided by the assessee appearing at page 28 i.e [e-mail]. As the notices were served upon by the Ld. CIT(A) to the email id [e-mail] not even provided by the assessee, the assessee not been able to take steps on the date of hearing so fixed by the Ld. CIT(A). 5. In that view of the matter the assessee not been able to represent its before the Ld. CIT(A). On the other hand, the Ld. CIT(A) having no other alternative proceeded with the matter and finalized exparte upholding the order passed by the Ld. AO. 6. Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, this bench, in order to prevent the miscarriage of justice finds it fit and proper to grant a further opportunity to the assessee to raise his grievances before the Ld. CIT(A) ITA No.5404/Del/2024 Sourabh Arora vs. ITO Page | 3 effectively. Thus, the matter is dispose of by remitting the issue to the file of the ld. CIT(A) for 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 made clear that if the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law. 7. The assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 27.02.2025 -Sd/- -sd Sd/- (MADHUMITA ROY) JUDICIAL MEMBER Dated:27/02/2025 dk Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "