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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI RAHUL CHAUDHARY, HONBLE
Date of conclusion of Hearing : 29.04.2024 Date of Pronouncement : 29.04.2024 O R D E R PER NARENDRA KUMAR BILLAIYA (AM) are two separate appeals by the assessee preferred against two separate orders dated 19.10.2023 and 08.11.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] pertaining to A.Y. 2010-11 and 2013-14 respectively. & 4235/MUM/2023 (A.Ys: 2013-14 & 2010-11) SUNITA MAHAVEER RANKA 2. Since common issues are involved in these appeals, they were heard together and are disposed off by this common order, for the sake of convenience and brevity.
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.