SRI VINAYAGA BUILDERS AND HOMES PVT. LTD.,CHENNAI vs. ITO, CORP. WARD-6(3), CHENNAI

is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 16.11.2023 for the Assessment Year (hereinafter referred to as "AY”)

At the outset, the Ld.AR of the assessee brought to our notice that in both the cases, the Ld.CIT(A) has passed ex parte orders. In this regard, it is noted that the assessee didn’t respond to the Ld.CIT(A)’s various notices which led him to pass the impugned orders ex parte qua the assessee. In this context, the Ld.AR explained the reason for assessee not responding to his notices and brought to our notice that the Ld.CIT(A) had issued notices to a wrong e-mail ID i.e. itclinets_rsa_2015@yahoo.co.in instead of the right one shown in the Form No.35 i.e. magarajyothiservices@gamil.com. Therefore, submitted that assessee can’t be faulted for not responding to his notices pleaded that assessee should be given one more opportunity to contest the penalties levied before the First Appellate Authority.

Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee.

Having heard both the parties and after perusal of the records, we note that the Ld.CIT(A) has confirmed the penalty levied u/s.271B of the Act & u/s.271A of the Act by passing ex parte orders. The Ld.CIT(A) is & 2106/Chny/2025 (AY 2017-18) Sri Vinayaga Builders & Homes Pvt. Ltd. noted to have passed the ex parte orders on the ground that the assessee didn’t respond to his several notices. In this regard, it was brought to our notice that the Ld.CIT(A) has issued notices to a wrong e-mail ID and not to the e-mail ID provided by the assessee in Form No.35. In such a scenario, the assessee can’t be faulted for not responding to the notices issued by the Ld.CIT(A). Hence, there is per-se violation of natural justice and therefore, we set aside the impugned orders of the Ld.CIT(A) and restore both the appeals back to his file with a direction to issue notice to the e-mail ID shown in Form No.35 and the assessee is directed to participate in the penalty proceedings without fail and the Ld.CIT(A) to pass orders in accordance to law after hearing the assessee.