YASH VEER SINGH,GHAZIABAD V. ITO WARD- 2(2)(1), GHAZIABAD

ITA 3043/DEL/2025

AI Insights

The case involves Yash Veer Singh, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-13. The appeal was initially dismissed by the CIT(A) due to a delay in filing, which was later condoned by the Tribunal upon finding the reasons for the delay to be bona fide. The primary contention was the non-receipt of the assessment order by the assessee, which led to the appeal being filed only after a demand notice was received. The Tribunal noted that the assessee did not respond to the notices during the assessment proceedings, leading to an ex parte order under section 144 of the Income Tax Act, 1961. The Tribunal decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment, directing that notices be served to the assessee at the specified address and email.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713046 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• 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: V. RAJKUMAR
• Keywords: Set aside
• 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.3043/िदʟी/2025 (िन.व. 2012-13) ITA No.3043/DEL/2025 (A.Y.2012-13) Yash Veer Singh, Plot No.1, Khasra No. 380, Raespur, Dasna, Ghaziabad, Uttar Pradesh PAN: ATPPS-2590-H ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward-2(2)(1) CGI-II, Hapur Chungi, Ghaziabad, Uttar Pradesh ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri V. Raj Kumar, Advocate ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई कᳱ ितिथ/ Date of hearing : 31/07/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 31/07/2025 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 17.05.2024, for Assessment Year 2012-13. 2. The appeal is time barred by 279 days. The assessee has filed an application supported by an affidavit 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 delay has been caused for the reasons stated in petition which appears to be Printed from counselvise.com 2 ITA No.3043/Del/2025 (AY 2012-13) bonafide. Thus, delay of 279 days in filing of appeal is condoned and appeal is admitted for decision on merits. 3. A perusal of the impugned order shows that the CIT(A) has dismissed appeal of the assessee in limine without condoning delay in filing of appeal. The ld. Counsel for the assessee explained that the delay in filing of appeal before the CIT(A) was for the reason that the assessment order dated 01.11.2019 was never served on the assessee. The assessee came to know about the assessment order only when demand notice was served on the assessee. Thereafter, the assessee applied for certified copy of the assessment order and filed appeal before the CIT(A) within 30 days. 4. Even during assessment proceedings, the assessee did not respond to the notices issued by the Assessing Officer (AO), the AO was constrained to pass the assessment order invoking provisions of section 144 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’). The ld. Counsel explained that non appearance of the assessee before the AO was for the reason that no notice was ever served on the assessee. 5. Considering entire facts of the case, I deem it appropriate to restore this matter back to the AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law. 6. A specific query was made to the ld. Counsel for the assessee i.e. on which address/email id the notices be served to the assessee by the AO. He submitted that the notice can be served on the email/address mentioned in Form No. 35. Printed from counselvise.com 3 ITA No.3043/Del/2025 (AY 2012-13) The address of the assessee for communication of notices as mentioned in Form No. 35 is as under:- “Plot No. 1, Khasra No. 380, Raespur, Dasna, Ghaziabad-201002, Uttar Pradesh”, “and email id for sending notices is: [e-mail].” 7. The AO shall serve notice(s) to the assessee on the above mentioned address. The assessee shall respond to the notice(s) served by the AO, without fail. 8. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Friday the 31st day July, 2025. Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 31.07.2025 NV/- ᮧितिलिप अᮕेिषत/Copy 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. Printed from counselvise.com 4 ITA No.3043/Del/2025 (AY 2012-13) BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "