BENNUR SIDDEGOWDA SANTHOSH ,MUDIGERE vs. INCOME TAX OFFICER, WARD-1 , CHIKKAMANGALUR
Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE
Before: SHRI NARENDER KUMAR CHODHRY & SHRI WASEEM AHMEDAssessment Year: 2018-19
PER WASEEM AHMED, ACCOUNTANT MEMBER:
This is an appeal filed by the Revenue against the order passed by the NFAC,
Delhi vide order dated
15/01/2025
in DIN
No.ITBA/NFAC/S/250/2024-25/1072162394(1) for the assessment year
2018-19. 2. It is an ex parte order. The learned CIT(A) upheld the addition made by the AO on the ground that the assessee was given many chances to represent its case but failed to respond. So, the learned
CIT(A), in the absence of any cooperation from the assessee, confirmed the order of the AO.
Page 2 of 3
.
3. In the appeal before us, the learned AR argued that the assessee, in Form 35, had clearly mentioned that there should not be any communication to the email. Despite this, the learned CIT(A) issued notices to the email ID of the assessee. These notices were not seen or noticed by the assessee. Because of this, the assessee could not respond to the notices issued by the learned CIT(A) informing about the date of hearing.
The learned AR, therefore, requested that one more opportunity be given to the assessee to present its case before the learned CIT(A). On the other hand, the learned DR did not raise any objection if the matter is sent back to the file of the ld. CIT(A) for fresh adjudication as per law.
Considering the above facts and the arguments of both parties, we are inclined to give one more chance to the assessee to present its case before the learned CIT(A). Now, the income tax department works through online communication. So, the assessee should not insist on physical notices, to avoid any communication gap, as happened in the present case. Hence, the matter is set aside and restored to the file of the learned CIT(A) for fresh adjudication as per law. A reasonable opportunity should be given to the assessee. It is needless to say that the assessee shall cooperate during the proceedings before the learned CIT(A) and shall not ask for unnecessary adjournments. Therefore, the ground of appeal of the assessee is allowed for statistical purposes. Page 3 of 3
.
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in court on 13th day of August, 2025 (NARENDER KUMAR CHODHRY)
Accountant Member
Bangalore
Dated, 13th August, 2025
/ vms /
Copy to:
The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file
By order
Asst.