M/S JANTA INTERNATIONAL ,MUMBAI vs. ASSTT COMM. OT INCOME TAX-25(2), MUMBAI

At the outset, Ld.AR submitted that, impugned order is ex- parte as the assessee could not appear before Ld.CIT(A). It was submitted that, assessee did not receive the notice issued. Ld.AR submitted that, notices were issued to an e-mail address that was appearing in ITBA Portal of assessee. Upon verification of Form 35 it is noted that, e-mail address mentioned in Form 35 is not the one to which the communications is to be sent. Under such circumstances, Ld.CIT(A) was right in issuing the notice to e-mail address that was available in the ITBA Portal. On a query raised, Ld.AR as to whether the active e-mail id to which the notice is supposed to be issued was informed to Ld.CIT(A), the Ld.AR answered in negative. We, therefore, do not find any infirmity in the Ld.CIT(A) issuing notice to the e-mail address available on the ITBA Portal. However, considering the facts that, issues must be decided on merits having regard to the evidence and submissions by assessee, we are inclined to remit this issue back to Ld.CIT(A) subject to the payment of cost of Rs. 5,000/-. The assessee is directed to deposit Rs. 5,000/- to State Legal Aid Authority. Assessee is directed to furnish an affidavit of the cost having deposited with the concerned Department before Ld.CIT(A). The Ld.AR has furnished the e-mail id to which the notices are to be issued, which is devendra@dhjlegal.in. The Ld.CIT(A) is thus directed to issue notice to the above e-mail address which will be responded by the assessee without any default.