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Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC). The assessee could not represent their case before the CIT(A) due to non-receipt of an email notice issued by the department. Consequently, the CIT(A) summarily dismissed the appeal without adjudicating on its merits.
Held
The Tribunal noted that the appeal was dismissed without a decision on merits due to the assessee not receiving the notice. In the interest of justice, the Tribunal decided to remand the matter back to the CIT(A). The CIT(A) is directed to re-adjudicate the issue after issuing a fresh notice to a valid email address of the assessee.
Key Issues
Whether the CIT(A) can summarily dismiss an appeal without hearing the assessee if notice was not properly received, and whether the matter should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 26.07.2022.
It was brought to our notice that the assessee could not represent before the ld. CIT(A) owing to the non-receipt of the notice by the assessee issued through E-mail by the department. We also find that the appeal has been summarily dismissed without adjudicating on merits. Hence, in the interest of justice, we remand the matter to the file of the ld. CIT(A) to adjudicate the issue afresh after issue of fresh notice on a valid E-mail to the assessee.
2 Genesis Infratech Pvt. Ltd. 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 05/03/2024.