XION PROGRESSIVE EDUCATIONAL SOCIETY,GURGAON V. EXEMPTIONS WARD FARIDABAD, FARIDABAD

ITA 4137/DEL/2025

AI Insights

The case involves Xion Progressive Educational Society, the appellant, contesting an ex parte order from the CIT(A)/NFAC due to not receiving proper notice. The original order was passed by the ITO, Exemptions Ward, Faridabad under Section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2017-18. The appellant argued that the notice was not sent to the correct email address provided, which led to their inability to represent themselves in the earlier proceedings. The Departmental Representative did not object to this contention, leading the tribunal to remit the case back for a fresh hearing to ensure justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792512 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 28-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"1 ITA No. 4137/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 4137/DEL/2025 Assessment Year: 2017-18 Xion Progressive Educational Society, D-135, Sushant Lok-III, Sector 57, Gurgaon-122001. PAN: AAATX 0034 H Vs Income Tax Officer, Exemption Ward, Faridabad. APPELLANT RESPONDENT Assessee represented by Aashirwad Pandey Adv.; & Charitra Kumar, CA Department represented by Sh. Manish Gupta, Sr. DR Date of hearing 04.12.2025 Date of pronouncement 04.12.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, filed by the assessee, is directed against the order dated 29.04.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1075863861(1) passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 28.12.2019 passed by the ITO, Exemptions Ward, Faridabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year 2017-18. 2. It is the case of the assessee that the notice issued by the First Appellate Authority was not to the e-mail ID provided by the assessee to the authorities below and therefore, the assessee could not represent before the Learned Printed from counselvise.com 2 ITA No. 4137/Del/2025 CIT(A)/NFAC. Hence, ex parte order passed by the Learned First Appellate Authority has been challenged before us. 3. The Learned DR, however, has not raised any serious objection to the contention made by the Learned AR as narrated hereinabove. Thus, in order to prevent the miscarriage of justice this appeal is disposed of by remitting the matter back to the file of Ld. CIT(A) for fresh adjudication by granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 4. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 04.12.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08.12.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "