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Facts
The assessee filed an appeal against an ex-parte order by the NFAC, Delhi, for the Assessment Year 2015-16. The assessee contended that the notice of hearing was sent to a wrong email ID, due to which they could not receive the assessment order and filed the appeal belatedly.
Held
The Tribunal noted that the notice of hearing was indeed sent to an incorrect email ID not registered on the ITBA portal. In the interest of justice, the Tribunal decided to restore the appeal back to the file of the CIT(A) for a fresh decision.
Key Issues
Whether the ex-parte order passed by the NFAC is valid when the notice of hearing was sent to an incorrect email ID?
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘B‘ BENCH
(Assessment Year :2015-16) Black Pencil Communications Vs. National India Private Limited Faceless Appeal 15th Floor, Tower A Centre (NFAC), Urmi Estate Delhi 95, Ganpatrao Kadam Marg Lower Parel West Mumbai-400 013 PAN/GIR No.AAACW9918N (Appellant) .. (Respondent) Assessee by Shri Hiten Thakkar Revenue by Shri Sunil Shinde Date of Hearing 13/08/2024 Date of Pronouncement 29/08/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 24/01/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s. 143(3) for the A.Y.2015-16.
Assessee is merely aggrieved by the exparte order passed by ld. CIT(A). On merits assessee has only challenged the addition of Rs.46,29,440/- on the basis of income reported in AIR in form 26AS as assessee has returned the income of Rs.4,07,30,775/- compared to income returned in AIR of Rs.3,08,93,433/-.
Black Pencil Communications India Private Limited Further assessee has also challenged addition of Rs.2,44,134/- and disallowance of advances written off.
Before us ld. Counsel submitted that here in this case notice of hearing by the ld CIT (A) which has been mentioned at para 4 of his order was sent on a wrong e-mail ID which is as under:- ankit.pansari@resources-in.com Whereas the correct e-mail ID as per ITBA portal and as per records is as under:- income.tax1@resources-in.com 4. Thus, notice itself was sufficient on a wrong e-mail ID which was not registered on ITBA portal. It was for this reason also assessment order which was sent on a wrong e-mail, assessee could not receive the order and appeal was filed belatedly.
Looking to the fact that the notice itself was sent on a wrong e-mail ID therefore, in the interest of justice, appeal is restored back to the file of the ld. CIT(A) to be decided afresh in accordance with the law and the orders which have been raised before us. Accordingly, appeal of the assessee is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 29th August, 2024.