JORA SINGH,VILLAGE JODHPUR BARNALA vs. ITO BARNALA, BARNALA

The Assessee has preferred identical grounds of appeal in both the captioned appeals. The sole issue raised in both the appeals is that the orders passed by the Assessing Officer and CIT(A) are ex-parte order and the Assessee was prevented by sufficient and reasonable cause in not attending the proceedings before Ld. CIT(A) as the e.mails for hearing sent by the Department have been oversighted by the authorized representative of the Assessee as they had gone in spam folder and, thus, the Assessee could not comply with. 3. At the very outset, ld. Counsel for the Assessee pointed out that the assessment orders in both these cases have been passed u/s 144 read with section 144B of the I.T. Act, so, before passing the order, the Assessing Officer has not considered the detailed submissions of the Assessee. 4. Aggrieved with the order of the AO, the Assessee filed an appeal before the Ld. CIT(A) but here also all the notices were sent by the CIT(A) on e.mail and as claimed by the Assessee, all notices / commutations went to the 409 & 410-Chd-2025 Jora Singh, Barnala spam folder which the Assessee could not see, therefore, there was no compliance before the Ld. CIT(A) also. As a result, the CIT(A) has also passed an ex-parte order. The ld. Counsel for the Assessee requested that in the fitness of things, the matter may be remanded back to the AO for decision afresh. 5. Per Cotnra, Ld. DR relied on the orders of the authorities below. 6. We have considered the request of the Counsel of the Assessee and we find that in both the matters, the Assessing Officer has passed an ex-parte orders and similarly the Ld. CIT(A) had also passed an ex-parte orders without giving any findings on merit on the basis of material available on record. Therefore, we are of this considered view that in the interest of justice, the matter should be remanded back to the AO. Accordingly, keeping in view the element of natural justice, these cases are remanded back to the Assessing Officer for decision afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The 409 & 410-Chd-2025 Jora Singh, Barnala