M/S MANSOORI SERVICE STATION,DAUSA vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

Per: Dr. M. L. Meena, AM:

This appeal by assessee is directed against the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as the NFAC/CIT(A)] dated 20.01.2025 for the assessment year 2017-18
challenging therein the impugned order passed exparte qua the assessee rejecting the appeal of the assessee filed against the assessment order passed by the Assessing Officer (In short ‘the AO’) ex parte u/s 144 of the Act in violation of principles of natural justice.
Assessment Years: 2017-18

short delay of 15 days in filing the appeal. Accordingly, the short delay of 15
days is condoned, and appeal is admitted.
3. Having heard both the sides and perusal of record, we find that both the lower authorities have passed the orders exparte qua the assessee.
From the impugned order, it is seen that the Ld. CIT(A)/NFAC has dismissed the appeal of the assessee for non-prosecution without serving the hearing notices at the primary e-mail id mentioned on the e-filing portal or on the communication address given in Form No.35 of Memorandum of Appeal.
The assessee was engaged in the business of running a petrol pump at Jaipur Road, Mahuwa, Dausa and it had filed its return of income on 06.11.2017 declaring total income ofRs.52,350/-.
4. During the assessment proceedings, the AO issued notice u/s 143(2) dt. 29.09.218 and the subsequent notices U/s 142(1) on 21.05.2019,
03.10.219 and 20.11.2019. All these notices were issued at the e-mail id narsiprasad33@gmail.com of the earlier counsel of the assessee. It is noted that the assessee has appointed Sh. Ashok Mittal, Advocate to attend the assessment proceedings in the year 2018 and accordingly updated the primary e-mail id in the e-filing portal as shahzukhshan@gmail.com and secondary e-mail id as ashokmittal adv@yahoo.com. However, none of the notices were issued by the AO at these e-mail ids and thus assessment was Assessment Years: 2017-18

passed exparte u/s 144 of the Act and this assessment order came to the notice of assessee when the partner of the firm received the message of demand raised. Thereafter, appeal was filed before Ld. CIT(A) on 04.01.2020 through CA Anil Nuhal of ws Kalani & Co, Jaipur. In Form No.35, at Column No.17- Address to which notices may be sent to the appellant was given of CA Anil Nuhal with e-mail id anuhal@kalanico.com. But, the Ld. CIT(A)/NFAC issued hearing notices dt. 06.01.2021 at e-mail id S- narsiprasad33@gmail.com and notices dt. 11.12.2023, 19.11.2024 &
08.1.2025 at e-mail id narsiprasad33@gmail.com with cc to ashokmittal adv@yahoo.com. Meaning thereby that none of the notices or order was sent at the updated primary e-mail id shahzukhshan@gmail.com or the e- mail id mentioned in Form No.35 anuhal@kalanico.com and thus, the Ld.
CIT(A), NFAC dismissed the appeal filed by the assessee for non- prosecution without service of notice on either of the e-mail id’s as per record available in the Column No.17 of Form 35. 5. From the above, it is evident that both the lower authorities decided the case of assesse without service of the hearing notices either at the primary e-mail id mentioned on the efiling portal or on the communication address given in Form No.35. In view of that matter, we are of the considered view that in the interest of justice, the matter may be remanded
Assessment Years: 2017-18

back to AO to pass denovo assessment order after granting adequate opportunities of hearing to the assessee by effective and proper service of notices as the email ids updated on record. No doubt the assessee shall cooperate with the assessment proceeding by timely compliance to the notices.
6. Accordingly, the matter is remanded back to the file of the assessing officer to pass de novo assessment order in accordance with law.
7. The appeal of the assessee is allowed for statistical purposes.

Order pronounced as on 11/09/2025 in accordance with rule 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. (Dr. S. Seethalakshmi)
Accountant Member
DOC*/Jaipur

Dated:- 11/09/2025

Copy of the order forwarded to:
(1) The Appellant:
(2) The Respondent:
(3) The ld. CIT
(4) The ld. CIT(A)
(5) The DR, I.T.A.T., Jaipur
(6) Guard File

By Order

Asstt.