SRI. SUBBAIAH RAJANNA, ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BANGALORE
Facts
The assessee filed an appeal against an order passed by the NFAC. The assessee did not appear before the CIT-A despite receiving notices, as the notices were sent to an email ID that was explicitly stated in Form 35 not to be used for communication.
Held
The Tribunal held that the assessee's non-appearance was not due to their default, as notices were sent contrary to their explicit instruction. Therefore, the assessee was granted one more opportunity to represent their case before the CIT-A.
Key Issues
Whether the assessee's non-appearance before the CIT-A was justified due to incorrect communication methods used by the department.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE
Before: SHRI WASEEM AHMED & SHRI SOUNDARARAJAN K
PER WASEEM AHMED, ACCOUNTANT MEMBER :
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 10/06/2024 in DIN No. ITBA/NFAC/S/250/ 2024-25/1065517382(1) for the assessment year 2016-17.
At the outset, it was noticed that the assessee did not appear during the proceedings before the learned CIT-A despite the fact that several notices were issued by the learned CIT-A intimating the date of hearing. All the notices were issued by the learned CIT-A at the email ID given by the assessee in form No. 35 submitted in the appeal. However, on perusal of the relevant column of form 35 where the email ID was
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furnished by the assessee, we note that it was clearly specified that no communication should be sent to the email id. Nevertheless, all the notices were issued by the learned CIT-A through the email only. Thus, we are of the view that non-appearance before the learned CIT-A cannot be attributed to the default of the assessee. As such we are of the view that there was sufficient reason for the assessee which prevented him for non-response of the notices issued by the ld. CIT-A. Accordingly, in the interest of justice and fair play, we are inclined to extend one more opportunity to the assessee to represent his case before the ld. CIT-A. It is also directed that the assessee shall not seek any adjournment without just cause. It is equally important to note that the learned AR of the assessee at the time of hearing before us has also undertaken the responsibility for the necessary compliance before the ld. CIT-A. Thus, in view of the above, we set aside the issue to the file of the ld. CIT-A for fresh adjudication as per the provisions of law. Hence the ground of appeal of the assessee is hereby allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in court on 26th day of August, 2024
Sd/- Sd/- (SOUNDARARAJAN K) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 26th August, 2024
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Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore
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