SARITA KONDA,RAIPUR vs. INCOME TAX OFFICER-1(1), BHILAI, BHILAI

ITA 2/RPR/2025Status: DisposedITAT Raipur24 January 2025AY 2017-18Bench: SHRI RAVISH SOOD (Judicial Member)13 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal ex-parte without proper service of notice, as the assessee had opted out of email communication. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-participation. The assessee claimed that despite opting out of email communication, notices were sent electronically, leading to her unawareness of the proceedings.

What were the issues?

Whether the CIT(A) order passed ex-parte is sustainable when the assessee had opted out of email communication and was not served physical notices. Whether the additions made by the AO on account of alimony and death claim were justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 56(2)(v)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI RAVISH SOOD

For Appellant: Shri R.B Doshi, CA
For Respondent: Smt. Tarannum Verma, Sr. DR
Hearing: 23.01.2025Pronounced: 24.01.2025

PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 26.12.2023, which in turn arises from the order passed by the A.O under Sec.143(3) of the Income- tax Act, 1961 (in short ‘the Act’) dated 30.11.2019 for the assessment year 2017-18. The assessee has assailed the impugned order on the following grounds of appeal:

“1. Ld. CIT(A) erred

The order continues below.

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