JAI PRAKASH SINGHANIA ( HUF ),RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE - 1, RANCHI, RANCHI
Facts
Jai Prakash Singhania (HUF) appealed an order from the CIT(A), NFAC for AY 2017-18. During the first hearing, the assessee requested an adjournment citing the Karta's ill health and claiming the department used an incorrect email ID for previous notices, despite the correct one being provided in Form-35 and the IT portal profile.
Held
The Tribunal rejected the adjournment application due to lack of details for the authorized representative. However, acknowledging the assessee's claim regarding incorrect email service, it partly allowed the appeal for statistical purposes, restoring the case to the CIT(A) for readjudication with directions to send notices to the correct email address and ensure a proper hearing.
Key Issues
1. Whether an adjournment application without proper representation details can be granted. 2. Whether notices issued by the department to an incorrect email ID constitute valid service, warranting a remand for readjudication.
Sections Cited
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 261/Ran/2025 (Assessment Year-2017-18) Jai Prakash Singhania (HUF), D.C.I.T., 5, North Market Road, Upper Bazar, Circle-1, Vs. Ranchi-834001. Ranchi. PAN No. AACHS 4271 D Appellant/ Assessee Respondent/ Revenue
Assessee represented by None, adjournment application filed. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/10/2025 Date of pronouncement 10/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in appeal No. CIT(A), Ranchi/10553/2019-20 dated 25/03/2025 for the A.Y. 2017-18. 2. None represented on behalf of the assessee. However, an adjournment application has been filed, which reads as follows: "With due respect I beg to submit that the date of hearing of the aforementioned case has been fixed on 10th October, 2025. This is the first hearing of the case. The Karta of the HUF is not well so, I request your honour to kindly adjourn the case and grant a new date. There is non-compliances before the Ld. Commissioner of Income Tax (Appeals) in this case because the email id in which all the notices were sent does not belong to assessee. The email Id is available in profile section of Income Tax Portal and also it is filled while filing Form - 35. It is requested to your honour to adjourn the hearing and grant a new date.
ITA No. 261/Ran/2025 Jai Prakash Singhania (HUF) Vs DCIT For this act of kindness, I shall be highly obliged to you." 3. The adjournment application does not mention the name of Authorised Representative nor given any of the details. Subsequently, the adjournment application is rejected and the appeal is to be disposed off on merits. 4. Shri Khubchand T. Pandya, ld. Sr.DR represented on behalf of the revenue. 5. A perusal of the adjournment application shows that the assessee claimed that on the e-mail ID, notices issued by the department, were sent, does not belong to the assessee. Subsequently that in the Form-35, the correct e-mail ID is provided so also in the profile section of income tax portal. As it is mentioned that the e-mail have not been sent to the correct address, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication after sending the hearing notices to the correct e-mail address and after grating the assessee adequate opportunity of being heard. 6. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 10/10/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 10/10/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi
