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Facts
The assessee appealed an ex-parte order from the National Faceless Appeal Centre (NFAC), arguing that despite specifying in Form No. 35 not to send notices to the email address but to a provided telephone number, all communications were sent via email, resulting in no opportunity to be heard. The assessee requested restoration of the matter for fresh adjudication.
Held
The Tribunal found that the NFAC sent notices to the email address, contrary to the assessee's explicit instructions in Form No. 35. Consequently, the appeal was restored to the CIT (Appeals)/NFAC for fresh adjudication, ensuring the assessee is given a proper opportunity of being heard.
Key Issues
Whether an ex-parte order passed by NFAC is valid if communication was sent to an email address despite the assessee's specific instruction in Form No. 35 to use a telephone number for communication.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SHRI G.S. PANNU, VICE- & SHRI CHALLA NAGENDRA PRASAD
ORDER PER CHALLA NAGENDRA PRASAD: JUDICIAL MEMBER:
This appeal is filed by the assessee against the order of learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 25.11.2022 for the assessment year 2018-19.
The learned counsel for the assessee at the outset submits that the order passed by the National Faceless Appeal Centre (NFAC) is an ex parte order without giving any opportunity to the assessee to represent its case. The learned counsel for the assessee referring to Form No. 35, submits that the assessee has stated in Form No.35 that not to send notices/communications on the email address provided.
The learned counsel for the assessee further submits that telephone number was provided in Form No. 35, the learned counsel, therefore, submits that the matter may be restored to the file of the Assessing Officer to decide afresh after providing adequate opportunity of being heard.
Learned Departmental Representative has no objection.
We have heard the rival submissions and perused the orders of the learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC) and also Form No.35.
On perusal of the order of learned CIT (Appeals), we notice that all the notices were sent to mail address provided by the assessee in Form NO.35. However, the assessee in Form No.35 stated that the notices/communication be not sent to the mail address but provided
the telephone number to receive the communication. Therefore, taking totality of facts into consideration, we restore this appeal to the file of the learned CIT (Appeals)/National Faceless Appeal Centre (NFAC) for adjudicating in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.