ANIL KUMAR PATRA,CUTTACK vs. ITO, NAFC, DELHI

It was submitted by the ld. AR that the assessee is an individual, who is a mobile recharge agent. It was the submission that the assessee is registered under the Orissa Value Added Tax Act, 2004. The total turnover of the assessee was Rs.1,84,23,851/-. The actual income of the assessee was less than Rs.2 lakhs. It was the submission that the notices have been sent by the AO in the course of assessment to the email address in itmishraman@gmail.com and the same was the email address of the assessee’s counsel. The assessee had changed the counsel and had also updated his IT Profile to the assessee’s own email being anilpatra19610@gmail.com. It was the submission that the assessee has not received any of the compliance sent by the AO during the course of the assessment. It was only when physical notice received, the assessee immediately responded the same. It was the submission that only against the show cause notice the assessee could reply and the AO has recorded the same in para 10 of his order. It was the submission that, however, admittedly as the assessment was getting time barred the AO has to comply the assessment and the assessment was done ex-parte. It was the submission that on appeal, the ld. CIT(A) without even calling for a remand report confirmed the assessment. It was the submission that in the interest of justice, if the issues are restored to the file of AO the assessee would be able to prove that the assessee did not have any income and the complete turnover was substantially paid to the mobile agency on whose behalf the assessee was dealing in the vouchers.

In reply, ld. Sr. DR vehemently supported the orders of the AO and CIT(A). It was the submission that the assessee should be careful.

We have considered the rival submissions. A perusal of the assessment order shows that the assessee has cooperated in the assessment proceedings when the physical notice have been sent. The assessee has also categorically admitted that the notices were sent to the email address of the counsel. The assessee has also given the details of Odisha Government VAT Returns files. This being so, in the interest of justice, the issues in this appeal are restored to the file of AO for readjudication after granting adequate opportunity of being heard.