ANJANI CARRIERS PRIVATE LIMITED,JAGDALPUR vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2,RAIPUR, RAIPUR

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ITA 350/RPR/2026Status: DisposedITAT Raipur31 July 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to provide a proper opportunity of hearing to the assessee by sending notices to an incorrect email address. Consequently, the order of the CIT(A) was set aside for denovo adjudication.

What were the facts?

The assessee's appeal was filed with a delay of 30 days, which was condoned. This was the second round of appeal before the tribunal, with the previous order being set aside for denovo adjudication by the CIT(A). The assessee contended that notices were sent to an incorrect email address, preventing proper compliance and hearing.

What were the issues?

Whether the CIT(A) provided a proper opportunity of hearing to the assessee by sending notices to the correct email address.

Which sections of the Income-tax Act were involved?

Section 153A,Section 250,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Appellant: Shri Aadarsh Jain, CA
For Respondent: Shri CH. Rajeswara Reddy, Sr. DR
Hearing: 14.05.2026Pronounced: 31.07.2026

आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 r.w.s. 254 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2017-18 on 9.01.2026 emanating from assessment order under section 153A of the Act, dated 29.09.2021.

ITA No. 350/RPR/2026 M/s Anjani Carriers Private Limited

Finding and Analysis:

2.

There was a delay of 30 days in filling appeal. We have read the condonation petition and noted that there was sufficient cause. Hence delay condoned.

3.

We have heard both the parties and perused the records. This is the second round of appeal before this Tribunal. Earlier Assessee had filed appeal before ITAT in IT(SS)A 07/RPR/2025 against the order of CIT(A) dated 18.12.2024 for AY 2017-18 emanating from Assessment Order u/s 153A dated 29.09.2021. ITAT in IT(SS)A 07/RPR/2025 vide order dated 23.07.2025 had set aside the order of CIT(A) to CIT(A) for denovo adjudication.

4.

As per the Order of the ITAT in IT(SS)A 07/RPR/2025, the CIT (A) issued notice dated 12.01.2026. The CIT(A) passed order u/s 250 rws 254 of the Act on 19.01.2026. The Assessee has filed appeal against the said Order passed u/s 250 rws 254 dated 19.01.2026. The Assessee has raised First Ground of appeal that again Ld.CIT(A)

ITA No. 350/RPR/2026 M/s Anjani Carriers Private Limited has served the Notices on some other email address and not on the email address mentioned in the Form 35. This fact has not been rebutted by the Ld.DR. The Email address mentioned in the Form 35 is ‘anjani.carriers@gmail.com’, whereas the CIT(A) had send notices on ‘kaushikconsultancy1982@gmail.com’. The Assessee has filed copy of screenshot of the portal at page No. 162 of the paper book to demonstrate that Notice has been send on wrong email address. Thus, the CIT(A) had issued notices on some other email address and not at the address mentioned in Form 35 filed by the assessee. Therefore, the Assessee could not comply with the notices. The CIT(A) had failed to provide proper opportunity of hearing. Therefore, in these facts, we set aside the order of CIT(A) to CIT(A) for denovo adjudication. We hope that CIT(A) shall provide proper opportunity to the assessee by sending the notices at the correct email address. The Assessee shall inform the correct email address to CIT(A) and AO. CIT(A) shall provide opportunity to the assessee. Assessee shall upload all the documents which assessee wish to rely. We do not intend to comment on the merits of the addition as we have set aside the order of CIT(A) for denovo adjudication.

ITA No. 350/RPR/2026 M/s Anjani Carriers Private Limited 5. In the result appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 31st day of July, 2026.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

रायपुर / Raipur; िदनांक / Dated : 31st July, 2026. HKS, PS आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��थ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. रायपुर / DR, ITAT, “SMC” Bench, Raipur. गाड� फ़ाइल / Guard File. 5.

आदेशानुसार / BY ORDER, Hem Kumari Digitally signed by Hem Kumari Shrivastava, //True copy// Shrivastava, PS, ITAT, PS, ITAT, Raipur Date: 2026.07.31 Raipur 13:19:17 +05'30' // True Copy // Private Secretary, आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur.

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