VIKRAM SINGH,GURGAON vs. COMMISSIONER OF INCOME TAX,CIRCLE 3(1), GURGAON

Shri Charitra Gupta, appearing on behalf of the assessee submits that the assessee is an agriculturist. The notices issued by the CIT(A) were not served upon the assessee, therefore, the assessee was unable to make submissions before the CIT(A). He further submitted that the assessee could not make proper submissions before the Assessing Officer (AO) as the assessee was not properly represented by the counsel during assessment proceedings. The ld. AR, thus, prayed for restoring the matter to the file of AO.

Both sides heard. Considering entire facts of the case and in the interest of justice, we deem it appropriate to restore this matter to the AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The ld. AR of the assessee undertakes to update email address and residential address of the assessee on portal of the Department within 30 days from the date of this order for proper service of notice. The AO shall issue notice to the assessee on the email address as updated by the assessee on the official portal of the Department.

The assessee shall respond to the notice(s) served by the AO, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.