MR. VINEET CHOUDHARY,GHAZIABAD vs. DCIT-CENTRAL CIRCLE, GHAZIABAD

Facts

Two assessees, Ms. Rekha Choudhary and Sh. Vineet Choudhary, filed 8 appeals against orders of the Ld. CIT(A) which confirmed the Assessing Officer's actions. Their counsel argued that the assessees' non-appearance before the Ld. CIT(A) was due to genuine reasons, specifically an inadvertent email communication error.

Held

The Tribunal found cogency in the assessees' contention regarding non-appearance and decided to remit all 8 appeals back to the Ld. CIT(A) for fresh consideration. It directed the Ld. CIT(A) to provide adequate opportunity of being heard to both parties and the assessees to cooperate in the proceedings.

Key Issues

Whether the appeals should be remitted back to the CIT(A) for fresh adjudication given that the assessee's non-appearance was due to an inadvertent error in email communication.