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Facts
The assessee's appeal was against an ex-parte reassessment order. Notices for hearing were sent to an incorrect email address, and the assessee was unaware of the proceedings on the ITBA portal, thus being deprived of a fair opportunity to be heard.
Held
The Tribunal held that both the assessment and appellate orders were vitiated due to lack of opportunity and violation of natural justice. Therefore, the matter was set aside to the Assessing Officer for re-examination.
Key Issues
Whether the reassessment and appellate orders are valid when the assessee was denied a fair opportunity of hearing due to incorrect notice delivery.
Sections Cited
147, 144, 148
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Before: SHRI AMIT SHUKLA & SHRI PRABHASH SHANKAR
Date of Hearing 26.08.2025 Date of Pronouncement 09.09.2025 आदेश / O R D E R PER AMIT SHUKLA (J.M):
This appeal is directed against the order dated 12.03.2025 passed by the NFAC, for A.Y. 2013–14, arising out of the reassessment framed under section 147 read with section 144 of the Act.
P a g e | 2 A.Y. 2013-14 MairuImpex Pvt Ltd 2. It was brought to our notice that the impugned appellate order has been passed ex-parte. The notices of hearing were admittedly sent to an incorrect e-mail address, and the assessee was unaware of any intimation on the ITBA portal. Thus, the assessee was deprived of a fair and reasonable opportunity of being heard.
The grounds of appeal
further reveal that the assessee has challenged both the validity of the proceedings under section 148 and, on merits, the addition of ₹1,33,50,000/– on account of alleged non-genuine transactions. The assessment itself had also been concluded ex-parte, with only partial replies available on record. Hence, both the assessment as well as the appellate orders stand vitiated for want of due opportunity, contrary to the settled principles of natural justice.
4. In the larger interest of justice, we therefore set aside the orders of the authorities below and restore the matter to the file of the Assessing Officer. He shall re-examine the validity of the reassessment as well as the additions on merits, after affording adequate and effective opportunity of hearing. The assessee, in turn, shall cooperate fully and ensure due compliance with the notices issued.