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Facts
The assessee filed an appeal against an ex-parte order passed by the NFAC. The assessee's counsel argued that no notice was sent to the correct email address provided in Form 35, but rather to a wrong email address. The assessment order was passed ex-parte after a delay of four years.
Held
The Tribunal held that the notices were sent to a wrong email address, which was not the one provided by the assessee in Form 35. This prejudiced the assessee's right to be heard.
Key Issues
Whether the ex-parte order was passed without proper notice to the assessee, leading to a violation of natural justice.
Sections Cited
144
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Income Tax Appellate Tribunal, ‘SMC’ BENCH
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 25/01/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.144 dated 25/01/2024.
Assessee is aggrieved by passing of exparte order by the ld. CIT(A) without deciding the issue on merits.
Jayesh H Solanki 3. The ld. Counsel pointed out that no notice through e- mail was sent by the ld. CIT(A) and in fact, the notices sent on e-mail from the office of NFAC was at a wrong e-mail address. In Form 35 e-mail address which was mentioned was jaisolanki@gmail.com whereas, notices have been sent by the ld. CIT(A) on j.solanki@hotmail.com. Thus, the notice of hearing itself was sent on a wrong e-mail address.
Here in this case, assessment order was passed on 26/12/2019 whereby addition was made on account of unexplained cash deposits of Rs.19,12,352/- and addition on account of interest of Rs.22,503/-. The appeal was filed before the ld. CIT(A) on 28/01/2020 and in Form-35 clearly the e- mail address was mentioned as jaisolanki@gmail.com and after four years, the order has been passed exparte by the ld. CIT(A) sending the e-mail on wrong e-mail address without even looking to the e-mail ID mentioned in Form-35. Accordingly, the appeal is remanded back to the file of the First Appellate Authority to decide the issue afresh on merits and preferably within a reasonable time as already four years had taken at the stage of First Appellate Authority to pass the order.
Jayesh H Solanki 5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 28th Jun, 2024.