VEENA KOHLI,FARIDABAD V. INCOME TAX OFFICER ,ITO(OSD)-2,FBD, FARIDABAD

ITA 3487/DEL/2025

AI Insights

This case involves an appeal by Veena Kohli against an ex-parte order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-13. The appeal was initially time-barred by 27 days, but the Tribunal condoned the delay after finding the reasons for it to be bona fide. The primary contention was that the assessee's submissions were not considered by the CIT(A), and notices from the AO were sent to an old address, preventing the assessee from appearing before the AO. The Tribunal decided to allow the appeal for statistical purposes and remanded the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712623 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHA GUPTA
• Assessee Lawyers: CHARITRA KUMAR; CHARTERED ACCOUNTANT
• Section: 144

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.3487/िदʟी/2025(िन.व. 2012-13) ITA No. 3487/DEL/2025 (A.Y. 2012-13) Veena Kohli, H.No.651, Sector-29, Faridabad, Haryana 121008 PAN: ANRPK-2987-J ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer (OSD)-2, CR Building, Faridabad, Haryana 122001 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/Appellant by : Shri Charitra Kumar, Chartered Accountant ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, SR. DR सुनवाई कᳱ ितिथ/ Date of hearing : 29/07/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 29/07/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 26.02.2025, for Assessment Year 2012-13. 2. The appeal is time barred by 27 days. The assessee has filed an application citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the reason for delay as stated in application appears to be bonafide. Thus, delay of 27 days in filing of appeal is condoned and appeal is admitted for decision on merits. 3. Shri Charitra Kumar, appearing on behalf of the assessee submits that the CIT(A) without considering submissions of the assessee has dismissed the appeal of assessee and has erred in recording that no submission were made by the assessee. The ld. AR referred to page 6 of the paper book and pointed that the assessee had Printed from counselvise.com 2 ITA No. 3487/DEL/2025 (A.Y. 2012-13) furnished detailed submissions along with relevant documents. The ld. AR further pointed that the assessment order has been passed u/s. 144 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) as the assessee did not receive any notice from the Assessing Officer (AO), therefore, could not appear before the AO. He pointed that the notices were being sent on old address of the assessee, whereas, the assessee had shifted long back to the new address i.e. H.No 651, Sector-29, Faridabad, Haryana. He prayed for granting an opportunity to the assessee to make submissions before the authorities below. 4. On the contrary, the ld. DR supported the findings of the CIT(A) and prayed for upholding the impugned order. 5. Both sides heard, orders of the authorities below examined. Ostensibly, the assessee failed to make submissions before the AO as the notices issued by the AO were not served and the submissions furnished by the assessee before the CIT(A) were not considered by the First Appellate Authority. Considering entire facts of the case, I deem it appropriate to grant one more opportunity to the assessee to present her case before the AO. The Assessing Officer shall grant reasonable opportunity of making submissions to the assessee before making denovo assessment, in accordance with law. 6. The assessee shall respond to the notices served by the AO, without fail. 7. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Tuesday the 29th day of July, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 29/07/2025 Printed from counselvise.com 3 ITA No. 3487/DEL/2025 (A.Y. 2012-13) NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "