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Facts
The assessee filed an appeal against an ex-parte order passed by the NFAC (CIT(A)) due to non-response to email notices. The assessee's counsel argued that the notices were not received and requested the matter be restored. The assessee is a charitable trust managing a Jain temple.
Held
The Tribunal noted that the ex-parte order was passed because the assessee did not attend to notices sent via email. The Tribunal decided to remit the issue back to the CIT(A) for a fresh decision after giving the assessee an opportunity of hearing.
Key Issues
Whether the ex-parte order passed by the CIT(A) for non-compliance to email notices is justified, and if the matter should be restored for a fresh adjudication.
Sections Cited
144
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Income Tax Appellate Tribunal, ‘D‘ BENCH
Before: SHRI AMIT SHUKLA & SHRI GAGAN GOYAL
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 08/09/2023 passed by NFAC Delhi for the quantum of assessment passed u/s.144 for the A.Y.2017-18.
Before us ld. Counsel submitted that ld. CIT(A) has passed exparte order on the ground that assessee had not responded to the notices sent through e-mail on three occasions.
Devadhidev Shree Adinath Swetamber Murtipujak Jain Sangh Date of Date of hearing Remarks Notice fixed 22.09.2022 07.10.2022 Neither sought adjournment nor any written submission/details were filed during the appellate proceedings 05.03.2023 13.03.2023 -do- 23.08.2023 30.08.2023 -do-
Accordingly, he has dismissed the appeal exparte without deciding the issue on merits. Before us ld. Counsel submitted that the notices could not be received through e-mail to the assessee, therefore, no compliance could be made. He therefore, requested that matter should be restored back to the file of the ld. CIT (A) to decide the issue afresh. He further submitted that assessee is a charitable trust managing Jain temple situated at Sahakar Road, Jogeshwari (W), Mumbai since past 8 years and these are the donation received in the Hundi of the temple and out of these donation, amount has been deposited in the bank account. Thus, same cannot be taxed as income from undisclosed sources.
The ld. DR does not have any objection if the matter is restored back to the file of the ld. CIT(A) to be decided afresh. 5. From the perusal of the impugned order we find that notice sent through e-mail has not been attended to by the assessee and accordingly, the ld. CIT (A) has decided issue exparte. In the Devadhidev Shree Adinath Swetamber Murtipujak Jain Sangh interest of justice, we are remitting the issue before the ld. CIT(A) to decide the issue afresh and in accordance with law after giving due opportunity of hearing to the assessee. The ld. Counsel is also directed to update correct email ID so that notice sent by NFAC can be attended to. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 6th March, 2024.