DIVYESH CHANDRAKANT SEJPAL LEGAL HEIR OF MUKTABEN CHANDRAKANT SEJPAL,NAVI MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 15(3)(2), MUMBAI

Brief facts relevant for adjudication of the instant appeal are that the Assessing Officer (in short ‘AO’), vide assessment order dated 13.03.2025 passed under section 147 of the Act, made an addition of Rs. 2,16,59,155/- under section 68 of the Act as unexplained cash credit arising from the sale of shares of M/s Sun Star Reality Developments Ltd.

The Assessee, being aggrieved, preferred first appeal before the Ld. Commissioner. Though five notices were issued, the Assessee failed to comply with the same. Consequently, the Ld. Commissioner decided the appeal by affirming the addition.

At the outset, the Ld. Counsel drew our attention to Form No. 35, wherein the Assessee had provided the following e-mail address for service of notices:

The Ld. Counsel further drew our attention to the notices issued by the Ld. Commissioner, which were admittedly sent to the following e-mail address:

Admittedly, there is a variation between the e-mail address furnished by the Assessee in Form No. 35 and the e-mail address to which the notices were sent. Thus, we are of the considered view that the notices could not be served upon the Assessee, which resulted into non-compliance by the Assessee.

Considering the peculiar facts and circumstances, we deem it appropriate, in the interest of advancing substantial justice, to restore the matter to the file of the Ld. Commissioner for decision afresh.

The Assessee shall comply with the notices and furnish the relevant submissions and documents before the Ld. Commissioner, within the prescribed time, without any delay or default.

Thus, the matter is restored to the file of the Ld. Commissioner for decision afresh in the aforesaid terms.

In the result, the Assessee’s appeal is allowed for statistical purposes.