VGN INFRA INDIA PVT. LTD,CHENNAI vs. ITO, CORPORATE WARD-3(3), CHENNAI

This appeal at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 05.12.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19.

The Ld.AR for the assessee submitted that e-mail communications from the office of the First Appellate Authority were not received by the assessee since it was not sent to the e-mail id given by the assessee in Form 35, whereas it was sent to some other e-mail address. It was submitted that said e-mail does not belong to the assessee nor its representative. In this context, the ld.AR placed on record the notice issued from the office of the First Appellate Authority and the Form 35 filed before the CIT(A). Since, the assessee has not received the hearing notices sent through email, resulted in non-cooperation of assessee during the appellate proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the CIT(A) as a last opportunity for proper representation of its case.

The Ld.DR was duly heard.

We have heard rival submissions and perused the material on record. We find that the notices issued from the office of the First Appellate Authority have been served on wrong e-mail address and not to the e-mail address that is mentioned in the Form 35. Hence, the assessee could not appear during appellate proceedings. Therefore, there is adequate reason for restoring the matter to the First Appellate Authority. Accordingly, the matter is remitted to the files of the First Appellate Authority for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.