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Facts
The assessee appealed against the CIT(A)'s ex-parte order which confirmed the AO's ex-parte assessment order. The assessee claimed that notices were sent to incorrect email addresses, leading to a lack of opportunity to represent their case.
Held
The Tribunal found merit in the assessee's submission that notices were not served on the correct email addresses, violating principles of natural justice. Consequently, the matter was remanded to the Assessing Officer for fresh adjudication.
Key Issues
Whether ex-parte orders passed by the AO and CIT(A) were invalid due to non-service of notices on correct communication channels, thereby violating natural justice.
Sections Cited
144, 144B, 250(6)
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 20.08.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 29.03.2024 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 144 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2022-23, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Ld. AR for assessee submits that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. He further submits that the CIT(A) has simply confirmed the order passed by AO and thereby upheld the additions but the grounds/issues raised by assessee in first appeal requires an apt adjudication by CIT(A) on merit in accordance with provisions of 250(6) of the Act which provides “The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.”. In so far as the non-prosecution by assessee is concerned, Ld. AR pointed out that the assessee provided email id: mohit@shankeshwar.co in Form No. 35 filed to CIT(A) but the CIT(A) issued notices of hearing of first-appeal to mohitj7000@gamil.com, copies of notices issued by CIT(A) are placed before bench. Ld. AR submitted that the assessee’s correct email id in pre-existing database of Income-tax Department was mohit79000@gmail.com. Thus, Ld. AR contended, the CIT(A) neither issued notices to the email id provided by assessee in Form No. 35 nor pre-existing email id available in database of Income-tax Department; the Ld. CIT(A) has issued notices to an altogether different email id which has no connection to assessee. Therefore, the impugned order passed by CIT(A) deserves to be set aside.
Ld. AR further submitted that the assessment-order passed by AO is also ex-parte since the assessee was not able to make representation before
Page 2 of 4 AY 2022-23 AO as all notices including show-cause notice were sent to assessee’s e-mail which remained unnoticed by assessee. However, the assessee is having all details and documents in possession and is ready and willing to make a proper representation before AO if an opportunity is given. With this, Ld. AR prays that it would be better if the present matter is remanded to the file of AO for a proper and vehement adjudication of assessee’s case after examining assessee’s details and documents.
Ld. DR for revenue agrees with the submission and prayer of Ld. AR but makes a request to direct the assessee to represent his case before AO and do not seek unnecessary adjournments.
In view of above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of AO, we remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.
Resultantly, this appeal is allowed for statistical purpose.