SHRI. SANJAV KESHAV SATPUTE ,MUMBAI vs. INCOME TAX OFFICER, WARD 22(3)(6), MUMBAI, MUMBAI

The Assessee, being aggrieved, challenged the impugned order before this Court and in support of its case, has submitted that window for communication by the NFAC was enabled on 09.11.2022 as well as on 20.06.2024 and the Assessee on 26.06.2024 responded to and sought for adjournment. However, thereafter the Ld. Commissioner without enabling the window for communication issued three notices and ultimately dismissed the appeal of the Assessee on non-prosecution. The Assessee further submitted that somehow it could not receive the notices as mentioned by the Ld. Commissioner as the notices were sent to the email i.e. abhaykhot_ca@rediffmail.com instead of mailing to email i.e. satputesanjay73@gmail.com as mentioned in Form No.35 and Shri Sanjay Keshav Satpute therefore the impugned order is liable to be set aside and/or the case may be remanded to the file of the Ld. Commissioner for decision afresh, so that the Assessee could get proper opportunity of being heard.

On the contrary the Ld. D.R. though supported the impugned order, however could not refute the aforesaid factual aspects.

Having considered the contentions raised by the Assessee as genuine and un-intentional, we, for the just decision of the case and substantial justice, are inclined to set aside the impugned order and to remand the instant case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the case is accordingly remanded to the file of the Ld. Commissioner.