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Facts
The assessee's appeal arose from an ex-parte order by the CIT(A). The assessee claimed that notices were sent to an incorrect email address, leading to non-service and an ex-parte order.
Held
The Tribunal decided to restore the appeal to the CIT(A) for de novo adjudication, directing the CIT(A) to issue fresh notices to the correct email address provided by the assessee and afford an opportunity for submissions.
Key Issues
Whether the ex-parte order passed by the CIT(A) was valid when the notices were allegedly not served on the assessee due to an incorrect email address.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI
(A.Y.2017-18) Purna Agencies P. Ltd., IX/3480 Raghubarpura No. 2, Gandhi Nagar, New Delhi ...... अपीलाथ�/Appellant PAN: AACCP-4352-K बनाम Vs. Assistant Commissioner of Income Tax, ..... �ितवादी/Respondent Circle-20(1), CR Building, Delhi अपीलाथ� �ारा/ Appellant by : Shri Pranav Yadav, Advocate �ितवादी�ारा/Respondent by : Shri Manoj Kumar, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 15/07/2025 घोषणा क� ितिथ/ Date of pronouncement : : 15/07/2025 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 19.02.2024, for Assessment Year 2017-18.
This appeal arises out of an ex-parte order passed by CIT(A). The ld. counsel for the assessee submitted that the assessee provided email id ‘subhvani@yahoo.com’ for service of notices, whereas, the notices were being sent by the CIT(A) on the email id ‘purna.agencies2013@gmail.com’. The said email id was non functional at that time, hence, the notices were never served on the assessee. A perusal of Form no. 35 shows that in column 17 for service of (AY 2017-18) notice, the assessee provided email id subhvani@yahoo.com. As per impugned order notices were sent to the assessee on 26.12.2023, 03.01.2024, 11.01.2024. Allegedly the said notices were never served on assessee as they were sent on email id different from the one which was specifically mentioned in Form No. 35 for service of notice. Without commenting on merits of the issues raised in appeal, 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.
The CIT(A) shall issue notice to the assessee on email id ‘subhvani@yahoo.com’ as provided in column 17 of Form No. 35.