SHANTABEN LAXMANBHAI PANSURIYA L/H. LAXMANBHAI ODHAVJIBHAI PANSURIYA,SURAT vs. INCOME TAX OFFICER, WARD 3(2), SURAT
Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee contended that notices of hearing were only uploaded on the ITBA portal and not served through physical mode or email, leading to their absence and the ex-parte order.
Held
The Tribunal held that uploading notices on the ITBA portal alone is not considered proper service as per the Income Tax Act. Therefore, the assessee's non-representation was not intentional. The impugned order was set aside and the matter was restored to the CIT(A) for a fresh decision.
Key Issues
Whether the ex-parte order passed by CIT(A) is valid when notices were not properly served to the assessee.
Sections Cited
143(3), 147, r.w.s
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
Per Sanjay Garg, Judicial Member:
The present appeal has been filed by the Assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)’] dated 10.01.2024 arising out of the assessment order passed u/s.143(3) r.w.s 147 of the Income Tax Act, 1961 (here-in- after referred to as “the Act”) relevant to the Assessment Year 2012-13. I.T.A No. 730/Srt/2024 Shantaben Laxmanbhai Pansuriya L/H Laxmanbhai Odhavjibhai Pansuriya, A.Y. 2012-13
At the outset, the ld. counsel for the assessee has brought our attention to the impugned order of the ld. CIT(A) to submit that the same is an ex-parte order. The ld. counsel for the assessee has further brought out attention to page no. 3 of the impugned order of the ld. CIT(A) to show that all the notices of hearings were allegedly served on ITBA Portal. That no notice of hearing was served to the assessee either through physical mode or even through email. The assessee was, therefore, not aware of the dates of hearing before the CIT(A) and the case of the assessee remained un-represented before the CIT(A) resulting into the impugned ex-parte order of the ld. CIT(A).
We have heard rival contentions and gone through the records. Uploading of notices on ITBA portal is not a proper service as per the relevant provisions of the Income Tax Act, therefore, the non- representation of the assessee before the CIT(A) cannot be said to be intentional. Under the circumstances, the impugned order of the CIT(A) is set aside and the matter is restored back to the file of ld. CIT(A) with a direction to pass the order afresh on merits after giving due opportunity of hearing to the assessee. The ld. CIT(A) will serve the notice of hearing upon the assessee through physical mode and also through electronic mode/email etc. The assessee will also participate promptly in the hearing before the CIT(A) as and when so directed.
With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 28-03-2025 (Bijayananda Pruseth) (Sanjay Garg) Accountant Member Judicial Member Ahmedabad : Dated 28/03/2025 2 Shantaben Laxmanbhai Pansuriya L/H Laxmanbhai Odhavjibhai Pansuriya, A.Y. 2012-13
आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-
Assessee
Revenue
Concerned CIT
CIT (A)
DR, ITAT, Surat
Guard file. By order, ////
