ANANTHAN,PONDICHERRY vs. DCIT, CIRCLE-1,, PUDUCHERRY

The Ld.AR for the assessee submitted that e-mail communications from the office of the FAA and AO were not received by the assessee since it was not sent to the e-mail id given by the assessee in Form 35 (templeway_pondy@yahoo.com), whereas it was sent to some other e-mail address (subi.rv17@gmail.com). In this context, the ld.AR took us through the screenshot of notices issued from the office of the FAA & AO and the screenshot of assessee’s profile in Income-tax portal with registered e-mail id and the Form 35 filed before the FAA. Since, the assessee has not received the hearing notices sent through email, resulted in non- cooperation of assessee during the appellate proceedings and assessment proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the AO for proper representation of his case.

The Ld.DR was duly heard.

We have heard rival submissions and perused the material on record. We find that the notices issued from the office of the AO as well as the FAA were served on an incorrect e-mail address and not on the e-mail address furnished by the assessee in Form No.35. Consequently, the assessee was not aware of the notices issued during the course of assessment as well as appellate proceedings and, therefore, could not appear before the authorities below. In our considered view, the assessee was prevented by sufficient cause from participating in the proceedings before the AO & FAA. Therefore, in the interest of justice and fair play, we are of the view that the matter requires to be restored to the file of the AO for fresh adjudication. Accordingly, the matter is remitted to the file of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.