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Facts
The assessee's appeal arose from the order of the CIT(A) for assessment year 2017-18. The assessee's counsel argued that no notice of hearing was served, despite a specific mention in Form 35 that notices should not be issued via email. The CIT(A) decided the appeal without considering the merits of the case.
Held
The Tribunal observed that the assessee had clearly stated in Form 35 that notices should not be sent via mail and the CIT(A)'s office could not prove that notices were sent via any other mode. The Tribunal also noted that the appeal was decided without addressing the merits, which is contrary to Section 250(6) of the Income Tax Act, 1961.
Key Issues
Whether the CIT(A) correctly decided the appeal without proper notice of hearing and without considering the merits of the case.
Sections Cited
250(6) of the Income Tax Act, 1961, Rule 46A of the Income Tax Rules
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI PRAKASH CHAND YADAV
PER PRAKASH CHAND YADAV, JUDICIAL MEMBER:
Present appeal of the assessee is arising from the order of ld. CIT(A) dated 30.07.2024 having DIN & Order No. ITBA/ NAFC/S/250/204- 25/1067146710(1) for the assessment year 2017-18.
The assessee has raised 10 grounds of appeal. However, at the time of representation of the appeal, the counsel for the assessee has submitted that the matter requires fresh consideration at the end of ld. CIT(A) as no notice of hearing issued by the office of ld. CIT(A) has ever been served upon the assessee. Ld. Counsel further drawn the attention of Bench towards the Form 35, in which it was categorically mentioned that no notice of hearing shall be issued via e-mail.
The ld. D.R. relied upon the order of the authorities below.
After considering the rival submissions, we observe that in the column of personal information of Form 35, the assessee has categorically mentioned that no notice of hearing shall be issued via mail. Further, the office of ld. CIT(A) has not able to establish whether any notice of hearing has been sent via other mode. It is also apparent from the order of ld. CIT(A) that the ld. CIT(A) has decided the appeal without dealing with the merits of the case, which in our view is not the correct approach as per the provisions of section 250(6) of the Income Tax Act, 1961. We also observe that the assessee was intending to file additional evidences before the CIT-(A) in terms of rule 46A of the Income Tax Rules. This fact is coming out from the perusal of column number 12 of Form-35. Therefore, considering the facts and circumstances of the case, we hereby restore this matter to the file of ld. CIT(A) and direct him to decide the appeal on merits. We also note that the counsel of the assessee has assured that now the assessee will check the e-mail ID as mentioned in the portal of the Income Tax Department and comply with the notices of hearing. Therefore, the matter is restored to the file of CIT(A) for fresh adjudication. Needless to mention that the Ld CIT(A) will provide reasonable opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 5th Dec, 2024