SHRI GULAB NAVI,SANCHORE vs. ITO, WARD-2, JALORE

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ITA 510/JODH/2023Status: DisposedITAT Jodhpur12 June 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment and appeal orders were passed ex-parte in gross violation of natural justice due to improper service of notices. The matter was therefore restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) based on non-compliance with notices. The assessee contended that no notices were properly served at their specified email address or through the department portal.

What were the issues?

Whether the ex-parte orders passed by the AO and CIT(A) violated the principles of natural justice due to improper service of notices.

Which sections of the Income-tax Act were involved?

Section 144,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri N.R. Mertia, CA (Physical)
For Respondent: Shri Arvind Kumar Gehlot, DR (Virtual)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR

BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 510/Jodh/2023 (Assessment Year 2017-18) Gulab Navi The Income Tax Officer, C/o M/s Mertia and Company, Ward-2, Jalore Chartered Accountants, 244, Kamla Nehru Nagar, Opp. Prakartic Chikitsa Kendra, Chopasani Road, Jodhpur-342008 PAN:AJGPN5794D Assessee by Shri N.R. Mertia, CA (Physical) Revenue by Shri Arvind Kumar Gehlot, Addl. CIT-DR (Virtual) Date of Hearing 03 / 06 / 2026. Date of Pronouncement 12 / 06 / 2026.

ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as the NFAC/CIT(A)] dated 29.11.2023 with respect to the assessment years 2017-18 challenging therein the impugned order passed exparte qua the assessee which is arising out of the assessment order passed by AO

2 ITA No. 510/Jodh/2023 (Assessment Year 2017-18) under Section 144 of the Income Tax Act, 1961 exparte in violation of principles of natural justice.

2.

Heard both the sides, perused the material on record and the impugned order. We find that the assessment order and the impugned order have been passed exparte qua the assessee in gross violation of principles of natural justice as none of the notices have been sent by the department either at the E-mail address of the assessee or its representative. It is noted that the Ld. CIT(A) has dismissed the appeal exparte qua the assessee based on incorrect facts of the case as much as the notices of hearing which were allegedly not been complied with, were not sent to the address specifically mentioned in column No. 17 of Form No. 35, prescribed therein for the purpose of issuing notices of hearing of appeal. Thus, the Ld. CIT(A) has ignored the facts and the E- mail address and issued notice to the assessee at inappropriate address and based on the wrong facts, that notice were not complied with, he had observed that the appellant was not interested in pursuing his appeal. The Ld. AR contended that even no notices were issued and served through the department portal by the AO.

3 ITA No. 510/Jodh/2023 (Assessment Year 2017-18) 3. Thus, the AO has passed an exparte assessment order under Section 144 of the Act. The Ld. AR for the assessee requested that the matter may kindly be send back to the file of the AO because as per the amendment in Section 251 of the Act by insertion of a proviso to that section, the CIT(A) would again send the matter back to the AO. Therefore, in order to avoid duplicacy of the work and save the time, the same may very kindly be sent back to A.O.

4.

In view of the principles of natural justice, we consider it deem appropriate to send back the matter to the file of the AO to pass De Novo assessment order after proper service of notice either on the E-mail address of the assessee or its AR as given on the department portal or return of income and after considering the submissions made during the fresh assessment proceedings. At the same time the assessee is directed to furnish requisite compliances to the queries raised in the notices issued by the AO during the De Novo assessment proceedings.

5.

Accordingly, the matter is restored back to the file of Jurisdictional Assessing Officer (JAO) to pass the assessment order De Novo, in accordance with law.

4 ITA No. 510/Jodh/2023 (Assessment Year 2017-18) 6. In the result the appeal of the assessee is allowed for statistical purposes

Order pronounced on 12 / 06 / 2026 under Rule 34(4) of the ITAT Rules,1963.

Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 12 / 06 / 2026. Pritesh Vaishnav PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER,

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