ARIHANT RETAIL PRIVATE LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

At the outset, the Ld.AR of the assessee submitted that the impugned orders of the Ld.CIT(A) are ex parte orders qua assessee.

The Ld.AR pointed out that there was a defect in the e-mail ID: stat@arihantretail.in in Form No.35, and therefore, the assessee didn’t receive any notices from Office of the Ld.CIT(A). It was prayed that one more opportunity may be granted to the assessee and also brought to our notice that correct e-mail ID on which notices to be sent, which is reflected in Form No.36 as under: grouparihant23@gmail.com

Taking into consideration that the assessee has statutory right of appeal, if it is aggrieved with the Assessment Order, cannot be frustrated by the Ld.CIT(A) passing the order without hearing the assessee. Therefore, for the ends of the justice and fair play, we set aside the impugned orders of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to pass order in accordance to law. Needless to say that assessee to be diligent and file written submissions/relevant documents before the Ld.CIT(A) and if necessary request for hearing through the virtual & 752/Chny/2024 (AY 2018-19 & 2021-22) M/s.Arihant Retail Pvt. Ltd. mode and the Ld.CIT(A) to decide the grounds of appeal in accordance to law as per sub-section (6) of sec.250 of Income Tax Act, 1961 by passing a speaking order.

In the result, appeals filed by the assessee are allowed for statistical purposes.