SUNITA MAHAVEER RANKA,NAVI MUMBAI vs. INCOME TAX OFFICER, NAVI MUMBAI

The common grievance in both these appeals is the First Appellate Authority has dismissed the appeals in limine. We have carefully perused the orders of the First Appellate Authority. It is true that First Appellate Authority has issued notices to the assessee. We find that the notices have been issued through ITBA portal. We are of the considered view that the Ld. CIT(A) ought to have issued notices through E-Mail at the E-mail address given by the assessee. In our humble opinion, the tax payer cannot be expected to visit the Income Tax Portal every day. Therefore, in the interest of justice and fair play, we restore both the appeals to the file of the Ld. CIT(A). Ld. CIT(A) is directed to decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee, after serving a proper notice.