MAULI SAI DEVELOPERS PRIVATE LIMITED,MUMBAI vs. THE NATIONAL FACELESS APPEAL CENTRE, DELHI, THE NATIONAL FACELESS APPEAL CENTRE, DELHI

Both the appeals of the assessee are directed against the orders passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and they relate to A.Y. 2013-14 & 2017-18.

Learned AR submitted that the learned CIT(A) has passed ex-parte orders in both the years on the reasoning that the assessee did not make any submission before him. The Learned AR submitted that the notices were not sent by the learned CIT(A) to the e-mail id registered with the Income tax Department. Hence the assessee was not aware about the notices issued by the learned CIT(A). Accordingly learned AR submitted that there was reasonable cause for the assessee in not making submissions before the learned CIT(A). Accordingly, he prayed that all the issues contested in these

Learned DR, on the contrary, submitted that the assessee has itself given different e-mail ids in Form No. 35 as well as in Form No. 36 filed before the appellate authority. She further submitted that the factual details regarding service of notice need to be obtained from Ld CIT(A).

We heard the rival contentions and perused the record. When specific query was put forth to learned AR by the bench, as to how the assessee got copies of the orders passed by the learned CIT(A), he submitted that the same were downloaded from ITBA portal. However, he could not explain as to how the assessee could come to know that the orders have been passed. Further, as pointed out by learned DR, the assessee has not furnished either primary email id or secondary email id in Form No. 35 relating to A.Y. 2013- 14, but given some other e-mail Id. In fact, in the Form No.36 filed before the appellate Tribunal, the assessee has given different email id, viz., “hspandassociates@gmail.com”. Thus, we notice that there is confusion at the end of the assessee also. However, since the learned CIT(A) has passed orders ex-parte without hearing the assessee, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present its case properly before the learned CIT(A). However, the same would be at a cost. Accordingly, we impose a cost of Rs.5000/- (Rupees Five thousand) in each of the assessment years under consideration and it shall be paid to the credit of the Income Tax Department within one month from the date of receipt of this order.