GURINDER KAUR,RANCHI vs. ITO, WARD-1(3), RANCHI

Shri Khubchand T Pandya, ld Sr hri Khubchand T Pandya, ld Sr DR appeared for the revenue and Shri DR appeared for the revenue and Shri Mahesh Kumar Mishra, Mahesh Kumar Mishra, ld AR appeared for the assessee.

It was submitted by ld AR that the ld It was submitted by ld AR that the ld CIT(A) passed the order without CIT(A) passed the order without affording reasonable opportunity of hearing to the assessee. affording reasonable opportunity of hearing to the assessee. affording reasonable opportunity of hearing to the assessee. It was also the It was also the It was also the P a g e 1 | 3 submission that the notices of hearing were sent by the ld CIT(A) in the wrong email address Ramesh_mishra15@yahoo.co instead of taxwakil70@gmail.com for which, the notices were not served upon the assessee to represent her case. The correct email address was mentioned in Form No.35. He submitted that the matter be remanded back to the file of the ld CIT(A) and the assessee will cooperate in the set aside proceedings. Ld Sr DR did not object to the request of the assessee.

We have considered the rival submissions. It is noticed that the email address given by the assessee in Form No.35 was tawakil70@gmail.com whereas the notices were sent in other address, for which, the notices could not be served upon the assessee resulting in non-appearance before the ld CIT(A). In view of this, in the interest of justice, the order of the ld CIT(A) is set aside and restored back to his file for fresh adjudication after affording adequate opportunity of hearing to the assessee. It is also directed that the ld CIT(A) to send the notices at the correct address given by the assessee in Form No.35.