JAGDEEDH SINGH,BHOPAL vs. INCOME RTAX OFFICER 5(4), BHOPAL

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ITA 101/IND/2024Status: HeardITAT Indore08 August 2024AY 2012-13Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in agreement with both parties, decided to remand the matter back to the Assessing Officer for fresh adjudication. The assessee was directed to ensure participation in future hearings.

What were the facts?

The assessee's appeal arose from an ex-parte order passed by the CIT(A) due to notices being sent to an incorrect email address. The assessee claimed they did not receive the notices and therefore could not attend the hearings.

What were the issues?

Whether the CIT(A) order was passed ex-parte due to non-service of notices at the correct email address, and the need for fresh adjudication considering search materials and ITAT's decisions in other cases.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI

For Appellant: Shri S.S. Deshpande, AR
For Respondent: Shri Ram Kumar Yadav, CIT-DR
Hearing: 07.08.2024Pronounced: 08.08.2024

आदेश / O R D E R

Per B.M. Biyani, A.M.:

1.

Feeling aggrieved by appeal-order dated 22.12.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 19.12.2019 passed by learned ITO-5(4), Bhopal [“AO”] u/s 147 r.w.s. 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal.

2.

Ld. AR for assessee submitted that the CIT(A), while conducting first- appeal, has sent notices of hearing to e-mail address: jd.brothers@rediffmail.com although the assessee mentioned email address: jagdeeshthakur.jt@gmail.com in the space provided in Form No. 35.

Therefore, due to non-service of notices at the email address specified by assessee, the assessee could not receive notices and attend hearings fixed by CIT(A) which has led to the passing of ex-parte order by CIT(A). Ld. AR has placed before us the copies of notices downloaded from income-tax portal to show that the CIT(A) in fact sent notices to email id: jd.brothers@rediffmail.com. The assessee has also filed an affidavit dated 02.08.2024 making averment that he is not in the habit of visiting income- tax portal and therefore the notices could not come to his knowledge. Having submitted thus, Ld. AR also pointed out that the addition(s) has been made in assessee’s hands on the basis of material found in a search u/s 132 conducted upon other party but the corresponding addition(s) has already been deleted by ITAT in other parties. Ld. DR for revenue proposed that it would be better to remand this matter to AO because of involvement of search as well as adjudication by ITAT in other parties. Ld. AR agreed to the proposal of Ld. DR.

3.

In view of consensus by both sides, we remand this matter back to the file of AO for a fresh adjudication on merit after giving opportunity of hearing to the assessee. The assessee is also directed to ensure participation in the hearings as may be fixed by AO. Ordered accordingly.

4.

Resultantly, this appeal is allowed for statistical purpose.

Order pronounced in open court on 08.08.024

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