What did the Tribunal hold?

The Tribunal found it just and fair to set aside the ex parte order and remit the matter back to the CIT(A). The CIT(A) was directed to decide the appeal afresh after providing a reasonable opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was dismissed ex parte because notices were not received due to an incorrect email address. The assessee was unaware of the proceedings.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified when the assessee was not aware of the proceedings due to non-receipt of notices. The need for providing a reasonable opportunity of hearing to the assessee.

Jaysing Motiram Gaikwad vs ITO | ITAT Pune 2023

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Kishor B. Phadke

For Respondent: Shri R.Y. Balawade

This appeal by the assessee arises out of the ex parte order dated 12-09-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18.

I have heard both the sides and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining total income at Rs.28.88 lakh. The ld. CIT(A) dismissed the appeal by means of an ex parte order in the absence of the assessee. The ld. AR submitted that the assessee’s case was not represented before the ld. first appellate authority because of notices issued on the e-mail id, remained unnoticed. As such, the assessee was not aware of the notices. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly.

Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh proceedings .

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 26th December, 2023.

JAYSING MOTIRAM GAIKWAD,PUNE vs. INCOME TAX OFFICER, WARD.4(1), PUNE, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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