VEENA MADAN,DELHI V. INCOME TAX OFFICER, DELHI

ITA 2579/DEL/2024

AI Insights

This case involves an appeal by Veena Madan, the legal heir of Shri Kashmiri Lal Madan, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2012-13. The primary contention was the non-consideration of the assessee's submissions by the CIT(A), despite multiple submissions made on different dates. The Assessing Officer had not considered the case properly as there was no representation for the assessee during the assessment proceedings, leading to a decision to restore the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711850 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• 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: OM PRAKASH
• Assessee Lawyers: AKHIL MANGLA; CHARTERED ACCOUNTANT
• Section: 154

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी अवधेश क ुमार िमŵा, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.2579/िदʟी/2024(िन.व. 2012-13) ITA No. 2579/DEL/2024 (A.Y.2012-13) Veena Madan, J-8, Green Park Extension, New Delhi 110016 PAN: AAGPM-9609-K ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward 28(2), E-2 Block, Pratyaksh Bhawan, Civic Centre, New Delhi 110002 ..... ᮧितवादी/Respondent Assessee by : Shri Akhil Mangla, Chartered Accountant Department by : Shri Om Prakash, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 22.07.2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 22.07.2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 30.03.2024, for assessment year 2012-13. 2. The ld. AR for the assessee submits that during the course of hearing of appeal before the CIT(A), the assessee had made submissions on 10.04.2021, 30.08.2022 and 28.03.2024. However, the CIT(A) has not taken cognizance of submissions filed by the assessee and has passed the order as if no submissions were ever filed by the assessee. The assessee has also filed application u/s. 154 of Printed from counselvise.com 2 ITA No.2579/Del/2024 (AY 2012-13) the Income Tax Act,1961(hereinafter referred to as ‘the Act’) before the first Appellate Authority. The same is pending for disposal. 3. We have heard the submissions made by rival sides and have examined the orders of authorities below. We find that during assessment proceedings none appeared to represent the assessee, ‘Fancy International’. The ld. Counsel for the assessee stated that Fancy International was the proprietorship concern of Shri Kashmiri Lal Madan. Shri Kashmiri Lal Madan died on 21.03.2017. Therefore, none could represent the assessee before the Assessing Officer (AO). The appeal before the CIT(A) was filed by legal heir of Shri Kashmiri Lal Madan i.e. his wife Veena Madan. Taking into consideration entire facts of the case, we are of the view that since the assessee could not present her case before the AO, it would be appropriate to restore this case to the AO for denovo assessment. We hold and direct accordingly. 4. The AO shall issue notice to assessee on the email id [e-mail] as provided in Form No. 36. 5. The assessee shall respond to the notice(s) served by the AO, without fail. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Tuesday the 22nd day of July, 2025. Sd/- Sd/- (AVDHESH KUMAR MISHRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 22/07/2025 NV/- Printed from counselvise.com 3 ITA No.2579/Del/2024 (AY 2012-13) ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 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 "