SHIMNIT FINANCE AND INVESTMENT PVT LTD,MUMBAI vs. ITO 3(3)(1), MUMBAI

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ITA 423/MUM/2024Status: DisposedITAT Mumbai22 May 2024Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had indeed sent notices to a wrong email ID. Therefore, the matter was remanded back to the CIT(A) for a fresh decision after issuing proper notices and providing an opportunity for hearing.

What were the facts?

The assessee's appeal against a penalty order was dismissed ex-parte by the CIT(A) for non-compliance with notices. The assessee contended that notices were sent to an incorrect email address, different from the one provided in their appeal form.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid when notices were sent to an incorrect email address, thereby denying the assessee an opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E‘ BENCH

For Appellant: Shri Radhakant Saraf
For Respondent: Shri P.D. Chougula
Hearing: 16/05/2024Pronounced: 21/05/2024

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 05/12/2023 passed by NFAC, Delhi in relation to the penalty proceedings u/s.270A for the A.Y.2018-19.

2.

The assessee had filed appeal before the ld. CIT(A) against order dated 15/09/2021 for levy of penalty of Rs.10,03,720/- u/s.270A on account of addition / disallowance made in the assessment order passed u/s.143(3)

1.

2 M/s. Shimnit Finance and Investment Pvt. Ltd r.w.s.144B. Before us, ld. Counsel submitted that the ld. CIT(A) has passed exparte order without considering the appeal on merits stating that assessee has not complied with the notices. In para 3.1, ld. CIT(A) has mentioned sending notices on the email ID corporate.shinmit@gmail.com. He pointed out that this is an incorrect e-mail because in the Form No.35 assessee had intimated e-mail ID as corporate.shimnit@gmail.com.

3.

He pointed out that Shimnit Finance and Investment Pvt. Ltd’s email has been wrongly taken as corporate.shinmit@gmail.com and order was sent on a wrong email ID, accordingly, he requested that matter should be restored back to the file of the ld. CIT(A).

4. The ld. DR also does not have any objection as admittedly e-mail has been sent on a wrong e-mail ID.

5.

In view of the above, we are remanding back this issue to the file of the ld. CIT(A) to decide the issue afresh after giving notice on a correct e-mail ID and also giving effective opportunity of hearing to the assessee. Accordingly, appeal of the assessee is allowed for statistical purposes.

4.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 21st May, 2024.

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