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Facts
The assessee filed an appeal against an order of the CIT(A) which arose from an assessment order. The assessee's AR argued that notices for the first appeal hearing were sent to an incorrect email address, leading to an ex-parte order. The assessee requested a remand for proper adjudication.
Held
The Tribunal acknowledged the principle of natural justice and the potential for prejudice to the revenue. Considering the submissions, the Tribunal remanded the matter back to the CIT(A) for a fresh adjudication, providing the assessee with a necessary opportunity of hearing.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order due to non-service of hearing notices at the correct email address, violating principles of natural justice.
Sections Cited
143(3), 147
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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 18.02.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-4, Chennai [“CIT(A)”] which in turn arises out of assessment-order dated 11.12.2018 passed by learned ITO-1, Ratlam [“AO”] u/s 143(3)/147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, 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), while conducting first- appeal, has sent notices of hearing to e-mail address: pk_moonat@rediffmail.com/arunpatidar777@gmail.com although the assessee has specifically mentioned email address: ujjain123@gmail.com in the space provided in Form No. 35. Copies of notices sent by CIT(A) are filed.
Therefore, due to non-service of notices at proper email address, the assessee could not attend hearings fixed by CIT(A), which has led to the passing of ex-parte order by CIT(A). Ld. AR acknowledges that the assessee is ready and willing to make a proper representation before CIT(A) if an opportunity is given and prays that the present matter should be remanded to the file of CIT(A) for a proper adjudication of the grounds/issues raised by assessee in first-appeal.
Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent his case before CIT(A) 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 CIT(A), we remand this matter back to the file of CIT(A) for adjudication afresh, at the risk and responsibility of assessee. The CIT(A) 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 CIT(A)
Page 2 of 3 and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 28/11/2025