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Facts
The assessee filed two appeals for Assessment Year 2018-19, one related to quantum and another to penalty proceedings, against ex-parte orders passed by the CIT(A). The assessee's counsel contended that the CIT(A) had issued notices to an incorrect email ID, leading to the non-receipt of notices and the subsequent ex-parte decisions.
Held
The Tribunal found that there was reasonable cause for the assessee's non-appearance before the CIT(A) due to the notices being sent to a wrong email address. Consequently, the Tribunal set aside the ex-parte orders and restored both appeals to the file of the CIT(A) for fresh adjudication on merits, with a direction to send notices to the correct email ID and for the assessee to cooperate.
Key Issues
Whether ex-parte orders passed by the CIT(A) should be set aside when it is established that notices were sent to an incorrect email address, thereby depriving the assessee of an opportunity to be 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.