NAHAR SINGH RATHOUR,RATHOUR PARISAR VEER PARK ROA vs. INCOME TAX OFFICER, WARD NEEMUCH, NEEMUCH

Feeling aggrieved by order of first-appeal dated 14.06.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.12.2019 passed by learned ITO-Neemuch [“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: amitesh@gmail.com although the assessee has specifically mentioned email address: amitesh@rathoure.org in the space provided in Form No. 35 for sending notices on email. Therefore, due to non-service of notices of hearing including the enhancement notice given by CIT(A) u/s 251(2) at the proper email address specified by assessee, the assessee could not attend hearings fixed by CIT(A) which has led to the passing of ex-parte order by CIT(A). He further explained that the email id: amitesh@gmail.com to which the CIT(A) sent notices belonged to assessee’s grandson but that email id was non- functional and therefore the assessee mentioned new email id: amitesh@rathoure.org which is a functional email id of assessee’s grand son.

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.

Considering above submissions and also having regard to the principle of natural justice and fair play, we deem it fit to remand this matter back to the file of CIT(A) for adjudication afresh. The CIT(A) shall give

Resultantly, this appeal is allowed for statistical purpose.