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Facts
The assessee's appeal for AY 2017-18 was dismissed ex-parte by the CIT(A). The assessee contended that notices were sent to an incorrect email ID (ajay.gupta@conscient.in) instead of the one specified in Form 35 (yogesh.gupta@conscient.in), leading to them not receiving most communications and thus being denied a fair opportunity to present their case.
Held
The tribunal observed that notices were indeed sent to a wrong email address. Consequently, the tribunal set aside the CIT(A)'s ex-parte order and restored the appeal to the CIT(A) for a de-novo adjudication, instructing the CIT(A) to issue notices to the correct email ID as per Form 35, ensuring the assessee gets a reasonable opportunity to make submissions.
Key Issues
Validity of ex-parte dismissal by CIT(A) due to notices being sent to an incorrect email ID.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”, DELHI
(A.Y.2017-18) Conscient Infrastructure P. Ltd., C/o. Saurav Rohatgi & Associates, G-2/7, Ganga Triveni Apartments, Sector-9, Rohini, Delhi 110085 ...... अपीलाथ�/Appellant PAN: AAACB-0280-G बनाम Vs. Deputy Commissioner of Income Tax, Circle 73(1), Aaykar Bhawan, Laxmi Nagar, ..... �ितवादी/Respondent Delhi 110092 अपीलाथ� �ारा/ Appellant by : Shri Saurav Rohatgi, Chartered Accountant �ितवादी�ारा/Respondent by : Shri Vivek Kumar Upadhyay, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 20/11/2024 घोषणा क� ितिथ/ Date of pronouncement : : 20/11/2024 आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax (Appeals)-2, Pune (hereinafter referred to as 'the CIT(A)') dated 14.05.2024, for assessment year 2017-18.
Shri Saurav Rohatgi, appearing on behalf of the assessee submits that the CIT(A) in an ex-parte proceedings has dismissed appeal of the assessee. The ld. AR submits that the notices issued by the CIT(A) except one, were never served on the assessee. The CIT(A) has been issuing notices on wrong email-id. He pointed that as per Form no. 35 the email-id given for service of notice was yogesh.gupta@conscient.in, whereas notices were sent to the assessee by the CIT(A) at ajay.gupta@conscient.in . He prayed that the assessee has prima facie good case on merits and if appeal is restored back to the CIT(A), the assessee would be able to substantiate merits in this case before the First Appellate Authority.
Per contra, Shri Vivek Kumar Upadhyay representing the department vehemently defended the impugned order. He submitted that ample opportunity was given to assessee by the CIT(A). However, the assessee failed to respond to the notices issued by the CIT(A).
Both sides heard, orders of the authorities below examined. A perusal of the impugned order reveals that the CIT(A) had issued notices to the assessee on five occasions. The assesse responded to only notice and sought adjournment. On the other four occasions there was no response from the assessee. The ld. Counsel for the assessee has placed on record a copy of notice dated 16.02.2024 to show that the notices were being sent on wrong email-id. Hence, the same were not received by the assessee. Without commenting on merits of the issues raised in appeal, we deem it appropriate to restore appeal to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law. The CIT(A) shall issue notice on the email-id provided by the assessee in Form no. 35. The assessee on service of notice shall respond to the same, without fail. 5. In the result, impugned order is set side and appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on Wednesday the 20th day of November, 2024. Sd/- Sd/- (S RIFAUR RAHMAN) (VIKAS AWASTHY) लेखाकार सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER िद�ी/Delhi, �दनांक/Dated 20/11/2024 NV/- �ितिलिप अ�ेिषतCopy of the Order forwarded to :
1. 1. अपीलाथ�/The Appellant , �ितवादी/ The Respondent. 2.