DEEPAK DATTARAM KADAM,MUMBAI vs. ACIT RANGE 25(2), MUMBAI

The assessee is mainly aggrieved by levy of penalty of Rs.51,19,555/- u/s.271D in violation of Section 269SS of the Act

2 Shri Deepak Dattaram Kadam and passing of exparte order by the ld. CIT(A). Before us ld. Counsel submitted that only one notice was sent from the NFAC Centre but was sent on earlier e-mail ID and assessee has already updated the e-mail ID on the portal. Thus, assessee was not given any opportunity of hearing before the First Appellate authority. Accordingly, the exparte order passed by the ld. CIT (A) confirming the penalty should be set aside and matter should be restored back to the file of the ld. CIT (A) to decide afresh in accordance with law after considering the explanations as well as submissions of the assessee. The ld. DR also does not have any objection. The matter is remanded back to the file of the First Appellate authority.

After considering the aforesaid submissions and on perusal of the records, we find that the notice was sent from NFAC on 27/07/2022 fixing the appeal for hearing on 05/08/2022. Thereafter, the ld. CIT (A) has dismissed the assessee’s appeal exparte. As informed by the ld. Counsel, the said notice was sent on a wrong e-mail ID, whereas the assessee has already updated the e-mail ID on ITD portal. Accordingly, the notice sent on earlier e-mail ID cannot be complied with. Under these circumstances, we are remanding back the appeal to the file of the First Appellate authority to decide the appeal afresh in accordance with law after giving due opportunity of hearing to the assessee to represent his case. Accordingly, the appeal of the assessee is allowed for statistical purposes.