TURNER RECREATIONS (P) LTD,DELHI V. ITO WARD 25(3), NEW DELHI

ITA 4942/DEL/2025

AI Insights

The case involves Turner Recreations (P) Ltd., which appealed against the order of the National Faceless Appeal Centre (NFAC) Delhi, which had dismissed their appeal on the grounds of non-prosecution. The dismissal was based on the claim that notices were not served on the email provided in Form 35. The Income Tax Appellate Tribunal (ITAT) found that the NFAC did not adequately record the mode of service of the notices and the finding that they were duly served. Consequently, the ITAT restored the appeal to the file of the Ld. First Appellate Authority for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790602 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 13-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: VAIBHAV GOEL
• Section: 147

Judgement Text

"P a g e | 1 ITA No.4942/Del/2025 Turnver Recreations (P) Ltd. (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4942/Del/2025 (Assessment Year: 2017-18) Turner Recreations (P) Ltd. C/o CA Vaibhav Goel 75 Navyug Market 1st Floor, Ghaziabad Uttar Pradesh – 201002 Vs. ITO, Ward 25(3) Civic Centre New Delhi – 110001 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCT8709K Appellant .. Respondent Appellant by : Sh. Vaibhav Goel, CA Ms. Swati Jindal, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 27.11.2025 Date of Pronouncement 05.12.2025 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 27.06.2025 of the National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No. ITBA/NFAC/S/250/2025-26/1077889614(1) arising out of the order dated 29.03.2025 Printed from counselvise.com P a g e | 2 ITA No.4942/Del/2025 Turnver Recreations (P) Ltd. (AY: 2017-18) passed u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward 25(3) (hereinafter referred to as the Ld. AO) for AY: 2017-18. 2. On hearing both the sides, we find that the appeal of the assessee has been dismissed by NFAC on the ground of non prosecution. The Ld. Counsel submits that the notices were not served on the email provided in Form 35. 3. Perusal of the impugned order shows that though there is mention of issue of notice for hearing, however, mode of service of the notices and the finding that they were duly served is not recorded and thereafter without going on merits the appeal of the assessee was dismissed. 4. In the light of the aforesaid, we are inclined to allow the appeal for statistical purposes. The appeal is restored to the file of Ld. First Appellate Authority/JCIT(A) for fresh notice and disposal of the appeal in accordance with law. Order pronounced in the open court on 05.12.2025 Sd/- (Naveen Chandra) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 05.12.2025 Rohit, Sr. PS Printed from counselvise.com P a g e | 3 ITA No.4942/Del/2025 Turnver Recreations (P) Ltd. (AY: 2017-18) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "