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Facts
The assessee's appeal against the CIT(A)'s order for AY 2012-13 was dismissed in limine. The assessee contended that the e-mail notices for the appeal hearing were sent to incorrect e-mail addresses, leading to a lack of proper opportunity for hearing.
Held
The Tribunal confirmed that the e-mails were not in the name of the assessee. It restored the matter to the CIT(A) for a fresh decision, directing the CIT(A) to provide a reasonable and adequate opportunity of being heard by serving notices at the correct e-mail ID. The assessee was also directed to provide their correct e-mail ID.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal in limine without providing a proper opportunity of hearing, specifically when notices were allegedly sent to incorrect email addresses.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAHUL CHAUDHARY, HON’BLE
PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT(A) - 2, Jaipur, dt. 02/01/2024 pertaining to Assessment Year 2012-13. 2. The sum and substance of the grievance of the assessee is that while confirming the assessment, the ld. CIT(A) erred in dismissing the appeal of the assessee in limine.
The ld. Counsel for the assessee, drew our attention to the notice served by the ld. CIT(A) which are e-mails and pointed out that the e- mails have been sent to wrong addresses.
We have carefully considered the screenshots of the e-mails. None of the e-mails is in the name of the assessee. We are of the considered view that the ld. First Appellate Authority ought to have Assessment Year: 2012-13 Pukhraj Jain HUF 2
sent the e-mail at the correct e-mail id. We accordingly restore the issues to the file of the ld. CIT(A) with a direction to decide the appeal afresh after affording reasonable and adequate opportunity of being heard to the assessee by serving notice at the correct e-mail id. The assessee is directed to provide its correct e-mail id.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 9th July, 2024 at Mumbai. (RAHUL CHAUDHARY) ACCOUNTANT MEMBER Kolkata, Dated 09/07/2024 *SC SrPs *SC SrPs *SC SrPs *SC SrPs
आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. आयकर आयु" अपील
( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड" फाई/ Guard file. 6. आदेशानुसार/ BY ORDER,