MRS. REKHA CHOUDHARY,GHAZIABAD vs. DCIT-CENTRAL CIRCLE, GHAZIABAD

Facts

Two assessees, Ms. Rekha Choudhary and Sh. Vineet Choudhary, filed 8 appeals against separate orders of the Ld. CIT(A-3), Noida. Their counsel argued that non-appearance before the CIT(A) was due to an inadvertent error in email communication, which led to the confirmation of the Assessing Officer's actions.

Held

The Tribunal found cogency in the assessees' contention regarding non-appearance. It remitted all 8 appeals back to the file of the Ld. CIT(A) for fresh consideration, ensuring both parties receive adequate opportunity of being heard and directing the assessees to cooperate.

Key Issues

Whether the non-appearance of the assessees before the CIT(A) due to an inadvertent email communication error warrants remitting the cases back for fresh consideration.