IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESDIENT and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8656/DEL/2019 (Assessment Year : 2012-13)

ITO, Ward 24 (3), vs. M/s. Suhir Finance and Chits Pvt. Ltd., New Delhi. WZ-13, Gali No.18, Krishna Nagar, Tilak Nagar, New Delhi – 110 018.

(PAN : AAOCS7131F) ITA No.8767/DEL/2019 (Assessment Year : 2012-13)

M/s. Suhir Finance and Chits Pvt. Ltd., vs. ITO, Ward 24 (3), WZ-13, Gali No.18, Krishna Nagar, New Delhi.

Tilak Nagar, New Delhi – 110 018.

(PAN : AAOCS7131F)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Vikash Jain, Advocate Ms. Sarawani, Advocate REVENUE BY : Shri Sahil Kumar Bansal, Sr. DR Date of Hearing : 08.07.2025 Date of Order : 19.09.2025

O R D E R

PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. These cross appeals are filed by the Revenue and assessee against the order of ld. Commissioner of Income Tax (Appeals)-28, New Delhi [“ld. CIT(A)”, for short] dated 28.08.2019 for Assessment Year 2012-13.

2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. We proceed to hear the appeal of the assessee being ITA No.8767/Del/2019 wherein assessee has raised the jurisdictional issue which is having bearing on both the appeals.

3. Brief facts of the case are, assessee filed its return of income on 03.09.2012 declaring an income of Rs.16,470/-. The return was processed under section 143(1) of the Income-tax Act, 1961 (for short ‘the Act’) and subsequently, the case was selected under CASS for detailed scrutiny. As per the assessment order, notice u/s 143(2) was issued on 23.09.2013 and also notices u/s 142(1) were issued and served on the assessee. In response, ld. AR of the assessee attended and submitted relevant information as called for.

4. The assessee is engaged in the business of trading of fabrics and textiles.

Since we are dealing with jurisdictional issue, we restrict ourselves first to address the jurisdictional issue.

5. At the time of hearing, ld. AR of the assessee brought to our notice that the assessee has not been served the jurisdictional notice u/s 143(2) of the Act and this issue was raised before the Assessing Officer but the Assessing Officer has not disposed of the above objections. Further he submitted that assessee has raised submissions before the ld. CIT (A) and ld. CIT (A) has not appreciated the submissions of the assessee and dismissed the grounds raised by the assessee.

6. Against the above order, assessee is in appeal before us. Further he submitted that ld. CIT (A) has partly allowed the appeal of the assessee on merits against which Revenue is in appeal.

7. At the time of hearing, ld. AR submitted as under :-

“1.1 That on 03.09.12 the Assessee filed ITR and declared B-340, 2nd Floor, Hari Nagar, New Delhi-64 as address to which correspondence was to be made and also declared his email id as sanjeev.jan07(ii!gmail.com for online correspondence.

1.2 The notice D/s 143(2) dated 23.09.2013 was sent to the old address of the assessee i.e. A-1/82 2nd Floor Hatsal Road Uttam Nagar, New Delhi -59 through speed post no.- ED906633955IN which was the address of the Assessee till 15th October, 2010 and mentioned the official email id for correspondence as rajeev_kh08@yahoo.co.in.

1.3 However, on 30.09.2013, it was returned unserved to the office of revenue department. On 30.09.2013, the Income Tax Department used the mail id mentioned in the impugned ITR i.e sanjcev.jan07@gmail.com but instead committed an error by sending the notice to sanjcev.jan07@mail.com. Thus Notice was never sent to the Assessee as mail.com is not a functional domain name.

1.4 On 18.10.2013, notice u/s 142(1) was issued to the assessee on the current address. However, it was not a 143(2) notice. It was in the form of a questionnaire.

(Refer page no. 6 of Small Paperbook).

1.5 That vide reply dated 30.10.2013, the assessee had raised an objection before AO prior to the com