STAR IMAGING AND PATH LAB PRIVATE LIMITED ,NEW DELHI V. COMMISSIONER OF INCOME TAX APPEALS, DELHI

ITA 3050/DEL/2024

AI Insights

The case involves Star Imaging And Path Lab Private Limited appealing against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 02/08/2023 for the Assessment Year 2017-18. The primary issues in the appeal included the validity of service of notices, violation of principles of natural justice, non-consideration of relevant submissions, erroneous confirmation of additions/disallowances, and a request for remand back to the Assessing Officer. The tribunal found that the assessee was not properly notified due to the departure of the email holder from the organization, which constituted a valid reason to remand the case for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23679 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3050/Del/2024 (ASSESSMENT YEAR 2017-18) Star Imaging And Path Lab Private Limited, 4B/4, Tilak Nagar, Delhi-110018. PAN-AAKCS3804R Vs. CIT, Delhi. (Appellant) (Respondent) Assessee by None Department by Shri Sahil Kumar Bansal, Sr.DR Date of Hearing 11/02/2025 Date of Pronouncement 19/02/2025 O R D E R PER MANISH AGARWAL, AM: This is appeal filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 02/08/2023 for Assessment Year 2017-18. 2. The assessee has challenged the order of Ld. CIT(A) on the following grounds of appeal:  Ground No. 1: Validity of Service of Notices The learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in law and on facts by considering the assessment order valid despite the fact that the notice under section 250 of the Income Tax Act, 1961, was served on an email address of a person who had left the organization, thereby denying the Appellant a fair opportunity to present its case. 2 ITA No.3050 /Del/2024 Star Imaging And Path Lab vs.CIT  Ground No. 2: Violation of Principles of Natural Justice The learned CIT(A) has erred in law and on facts by passing the impugned order without providing the Appellant a reasonable opportunity of being heard, thereby violating the principles of natural justice.  Ground No. 3: Non-Consideration of Relevant Submissions The learned CIT(A) has erred in not considering the submissions and evidence submitted by the Appellant through the proper channels within the stipulated time frame due to the miscommunication caused by the departure of the registered email holder from the organization.  Ground No. 4: Erroneous Confirmation of Additions/Disallowances The learned CIT(A) has erred in confirming the additions/disallowances made by the Assessing Officer without properly considering the explanations and documents submitted by the Appellant, resulting in an erroneous and unjust assessment.  Ground No. 5: Request for Remand Back to Assessing Officer Given the circumstances of the non-receipt of proper communication due to the registered email holder's departure, it is respectfully submitted that the case be remanded back to the Assessing Officer for fresh consideration after giving the Appellant a fair opportunity to present its case.” 3. From the perusal of the record, it is found that the case of the assessee was decided ex-parte by Ld. CIT(A) with regard to the non- participation before the Ld. CIT(A). It was explained by the assessee that notices sent u/s 250 of the Act were sent through email address of employee who had left the organization and the assessee was not aware of this fact, therefore, he could not pursue the appeal before the Ld. CIT(A). Looking to this fact and the circumstances which are beyond the control of the assessee, in our view one more opportunity needs to be provided to the assessee in the interest of justice. Accordingly, the matter is restored back to the file of the Ld. CIT(A) to decide the issue afresh. The assessee is also directed to participate in the proceedings by way of proper submissions as provided under the Act. 3 ITA No.3050 /Del/2024 Star Imaging And Path Lab vs.CIT 4. In the result, the appeal of the assesse is allowed for statistical purposes. Order pronounced on 19/02/2025. Sd/- Sd/-/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/02/2025 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "