What did the Tribunal hold?

The tribunal set aside the CIT(A)'s ex parte order, citing principles of natural justice. The CIT(A) was directed to decide the appeal afresh after providing the assessee a proper opportunity to present its case.

The assessee's appeal before the CIT(A) was decided ex parte. The assessee claimed that no hearing notice was sent to the email address provided in Form 35, and the email address on the Income Tax portal was different.

What were the issues?

Whether the ex parte order passed by the CIT(A) was valid when the assessee did not receive proper notice of hearing due to an incorrect email address.

M/S Vrishah Service Pvt. Ltd. vs DCIT | ITAT Kolkata 2024

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Sanjay Awasthi

आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 28.03.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order passed by the CIT(A). The ld. counsel has further invited our attention to the appeal opening form i.e. Form 35 filed before the CIT(A), wherein, the email of the assessee has been mentioned as Assessment Year: 2012-13 M/s Vrishah Services Pvt. Ltd kataruka.tax@hotmail.com. The ld. counsel has submitted that the ld. CIT(A) has not sent any notice of hearing on the aforesaid email-Id. The ld. Counsel in this respect has submitted a copy of notices downloaded from e-Filing portal of Income Tax Department, wherein, the email-id has mentioned as itax6355@gmail.com. It is to be noted that the email address mentioned in the portal of Income Tax Department is different to that has been mentioned in appeal Form 35 before the CIT(A). The ld. CIT(A) failed to take notice of the email-id in appeal opening form i.e. Form No.35.

It seems in this case that the notices could not be served upon the assessee during the appellate proceedings at the email-ID furnished in the appeal opening form 35. Hence, considering the fact that the assessee could not present its case before the CIT(A) for want of service of notice and further considering the principles of natural justice that nobody should be condemned unheard, we set aside the order of the CIT(A) with a direction to decide the appeal of the assessee afresh on merits. The ld. CIT(A) will give proper opportunity to the assessee to present its case before him including the explanations and evidences relating to the issue under consideration. It is also directed that the assessee will furnish its correct email address before the competent authority i.e. Assessing Officer as well as CIT(A), upon which the notice will be duly served by the CIT(A). The assessee will make an application for change of email address in the PAN Database as per rules if so required. The assessee will comply with the aforesaid directions of providing correct email-id to the CIT(A) as well as to the Assessing Officer within 60 days of the receipt of the copy of this order, thereafter, the ld. CIT(A) will fix the appeal for fresh hearing.

Assessment Year: 2012-13 M/s Vrishah Services Pvt. Ltd

M/S VRISHAH SERVICE PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

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