MOHD RASHID,BULANDSHAHR vs. ITO WARD 2(3)(2), BULANDSHAHAR

This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax(Appeals), Kochi (hereinafter referred to as 'the CIT(A)') dated 18.03.2025, for Assessment Year 2017-18.

Shri Vaibhav Goel, appearing on behalf of the assessee submits that the CIT(A) had issued three notices to the assessee i.e. on 28.02.2025, 09.03.2025 and (AY 2017-18) 13.03.2025 on wrong email id. The notices were sent by the CIT(A) on email id ‘mohdamiradv30@gmail.com’ whereas in Form No. 35 the assessee had given email address ‘akbarpurtravels@gmail.com’ for service of notice. The ld. Counsel submitted that since the notices were sent on the wrong email address they were never received by the assessee. Hence, the assessee could not respond to the notices.

Per contra, Ms. Sudha Gupta representing the department vehemently defended the impugned order and submitted that the assessee is recalcitrant. The assessee neither appeared before the Assessing Officer (AO) nor before the CIT(A).

Both sides heard, orders of the authorities below examined. The CIT(A) in ex-parte proceedings has upheld the additions made in the assessment order. A perusal of order shows that the CIT(A) had issued notices to the assessee on email id ‘mohdamiradv30@gmail.com’ whereas in Column No. 17 of Form No. 35 the assessee has given email address ‘akbarpurtravels@gmail.com’ for service of notices. Considering entire facts of the case, I deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.