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Facts
The assessee's appeal was dismissed for non-prosecution and on merit by the Addl. Commissioner. The assessee preferred an appeal against this order. The tribunal noted that notices were sent to an incorrect email address, leading to the ex-parte order.
Held
The tribunal set aside the impugned ex-parte order and remanded the case back to the Jurisdictional Assessing Officer for a fresh decision, allowing the assessee a reasonable opportunity of being heard. The appeal was allowed for statistical purposes.
Key Issues
Whether the ex-parte order passed due to non-receipt of notices sent to an incorrect email address is justifiable, and if not, the appropriate course of action.
Sections Cited
250, 143(1)
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Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYSMT RENU JAUHRI
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 31.01.2025, impugned herein, passed by the Ld. Additional/JCIT (A)-1 Hyderabad (in short Ld. ADDL. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2022-23.
In this case, the appeal filed against the order/intimation dated 29.07.2023 u/s. 143(1) of the Act, has been dismissed for non- prosecution as well as on merit, vide impugned order by the Ld. Addl. Commissioner and therefore, the Assessee being aggrieved is in appeal before this court.
2 ITANo.1908/M/2025 Sterling Green Power Solutions Pvt. Ltd.
Admittedly, in Form No.35 the Assessee has mentioned email address as sridhar@sterlingwilson.com, whereas, notices to the Assessee, as it appears from para 6.1 of the impugned order, were sent at email bahadur.dastoor@sterlingwilson.com and therefore, the Assessee remained unattended, which resulted into passing the impugned order as ex-parte. Thus, for proper and just decision of the case and substantial justice, we are inclined to set aside the impugned order and consequently remanding the case to the file of the Jurisdictional Assessing Officer for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the case is remanding to the file of the Jurisdictional Assessing Officer, accordingly.
In the result, appeal filed by the Assessee stands allowed for statistical purpose.
Order pronounced in the open court on 30.05.2025.