MANIKARAN ORCHARDS,CHANDIGARH vs. INCOME TAX OFFICER WARD, KULLU, KULLU

�नधा�रती क� ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज�व क� ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 07.11.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 02.01.2025 आदेश/Order The present appeal has been preferred by the assessee against the order dated 25.09.2023 passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2017-18.

-Chd-2034 Manikaran Orchards, Chandigarh 2 3. At the outset, the ld. Counsel for the Assessee has invited my attention to the impugned assessment order to submit that the same is an ex-parte order. He has further invited my attention to the impugned order of the CIT(A) to submit that the same is also an ex-parte order. The ld. Counsel has further submitted that both during the assessment as well as appellate proceedings, no notice was received by the Assessee of any of the dates of hearings. That the notices, if any, were sent on email, however, the Assessee did not access his email. The ld. Counsel has further invited my attention to appeal Form No.35 to submit that in the relevant column, the Assessee had mentioned as “‘No” against the question as to whether the notices / communication can be sent on e- mail. He, therefore, has pleaded that there was no mandate in Form No.35 given by the Assessee for sending him the notices on the email. The ld. Counsel has requested that the Assessee may be given an opportunity to present its case before the Assessing Officer. The ld. Counsel has further undertaken that in future, if the notices will be issued on e-mail of the Assessee, then the Assessee will access the same and it will not be a ground for non appearance in the set aside proceedings.

4. After hearing the ld. DR and considering the above submissions of the ld. Counsel for the Assessee, in my view, interests of justice will be well served, if the Assessee is given an opportunity to present its case before the Assessing Officer. Accordingly, the impugned order -Chd-2034 Manikaran Orchards, Chandigarh 3 of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for de novo assessment. Needless to say that the Assessing Officer will give proper opportunity to the Assessee to present its case and to furnish necessary evidences and details. The Assessee is also directed to present it’s case before the Assessing Officer as and when called for and will not contribute in unnecessary delay.