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Facts
The assessee filed two appeals for the Assessment Year 2018-19, one pertaining to quantum proceedings and the other to penalty proceedings, against ex-parte orders passed by the Ld CIT(A), NFAC, Delhi. The assessee contended that the CIT(A) issued notices to an incorrect email ID, leading to non-receipt and thus a lack of opportunity to present its case.
Held
The Tribunal found reasonable cause for the assessee's non-appearance before the CIT(A) due to the error in email communication. Consequently, the Tribunal set aside the ex-parte orders of the CIT(A) and restored all issues to the CIT(A)'s file for fresh adjudication on merits, with directions for proper notice delivery and assessee cooperation.
Key Issues
Whether the CIT(A) was justified in passing ex-parte orders when notices were sent to an incorrect email ID, thereby denying the assessee a proper opportunity of being heard.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI B.R. BASKARAN & SHRI ANIKESH BANERJEE
PER B.R. BASKARAN, ACCOUNTANT MEMBER :
The assessee has filed both these appeals challenging the orders passed by Ld CIT(A), NFAC, Delhi and they relate to the assessment years 2018-19. One appeal is related to the quantum proceedings and another appeal is related to penalty proceedings.
The Ld Counsel appearing for the assessee submitted that the Ld CIT(A) has passed the orders ex-parte on the reasoning that the assessee did not respond to the notices issued by him. The Ld A.R submitted that the Ld CIT(A) has forwarded the notices to wrong e- mail id and hence the notices were returned back. He submitted that the correct email id of the assessee is “corporate.shimnit@gmail.com”, whereas the Ld CIT(A) has sent notices to wrong email id, viz., “corporate.shinmit@gmail.com”. Accordingly, he submitted that the assessee cannot be found fault with for the above said inadvertent error that occurred at the end of Ld CIT(A). Accordingly, he prayed that the assessee may be provided with an opportunity to present its case properly before Ld CIT(A).
We heard Ld D.R and perused the record. Having regard to the submissions made by Ld A.R, we are of the view that there was reasonable cause for the assessee in not appearing before Ld CIT(A). Accordingly, we are of the view that the assessee should be provided with an opportunity to present its case properly before Ld CIT(A). Accordingly, we set aside the orders passed by Ld CIT(A) and restore all the issues urged in both the appeals to his file for adjudicating them on merits. We also direct the office of Ld CIT(A) to send the notices to correct e-mail id of the assessee. We also direct the assessee to fully cooperate with Ld CIT(A) for expeditious disposal of the appeals.