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Facts
The assessee challenged an assessment order passed u/s 144/147, disputing non-receipt of notices from the CIT(A) and the reopening of assessment based on an allegedly unrelated Investigation Wing report. Although notices were sent via ITBA to the email provided in Form No. 35, the AR contended the individual assessee was unaware of ITBA functionality.
Held
The Tribunal found it appropriate to grant the assessee an opportunity to contest the matter on merits. Consequently, the assessment order was set aside, and the issue was restored to the Assessing Officer for a fresh hearing and decision.
Key Issues
Whether the assessment order passed under sections 144/147 without proper notice receipt is valid, and if the reopening based on an unrelated Investigation Wing report is justified.
Sections Cited
144, 147
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Income Tax Appellate Tribunal, DELHI BENCHES : SMC : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRA
(Appellant) (Respondent) Assessee by : Shri M.R. Sahu, CA Revenue by : Shri Sanjay Kumar, Sr. DR Date of Hearing : 08.10.2024 Date of Pronouncement : 16.10.2024 ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 12.02.2024 of the National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeal No.CIT(A), Gurgaon-1/11732/2019-20 arising out of the appeal before it against the order dated 04.12.2019 passed u/s 144/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-2 (4), Gurgaon (hereinafter referred to as the Ld. AO).
Heard and perused the record. At the time of hearing, the ld. AR has submitted that the assessee has not received the notices from ld.CIT(A) and also submitted that in fact, the AO has erred in making the reopening on the basis of the Investigation Wing report which had no concern with the assessee. After going through the order of the ld.CIT(A), we find that notices are shown to be issued through ITBA and in Form No.35, the assessee had mentioned the e-mail address of himself for service of the notices. The ld. AR’s submission is that the assessee being an individual was not aware of the functionality of ITBA so may be escaped the notices.
After going through the merits of the submissions, we find it an appropriate case to give the assessee an opportunity to contest on merits. Consequently, the assessment order is set aside and the issue on merits is restored to the files of the AO to give the assessee an opportunity of hearing and decide the issue afresh. Order pronounced in the open court on 16.10.2024. Sd/- Sd/- (NAVEEN CHANDRA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: October, 2024. dk 2