GURMAIL SINGH,BANUR vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH

That the assessee being aggrieved by the aforesaid order dt. 14/09/2023 preferred a first appeal before Ld. CIT(A) in terms of Section 246A of the Act who by the impugned order has dismissed the appeal consequently order of Ld. AO dt. 14/09/2023 is sustained.

The assessee being aggrieved by the impugned order is before this Tribunal and interalia has complained of denial of principles of natural justice by Ld. CIT(A) in as much as no opportunity was afforded to him before passing the impugned order.

The hearing in the matter took place before us on 26/09/2024 when both the parties appeared before us and that they were heard. The Ld. AR has placed on record of this Tribunal a written submission dt. 24/09/2024 wherein the core issue of violation of principles of natural justice by not giving an opportunity is highlighted. It is contended that notice for hearing was sent on gurmail.banur @ gmail.com which was not email mentioned in Form 35 i.e; singhharkiratat07281@gmail.com consequently no notice of hearing was ever received by the assessee and impugned order came to be passed exparte and that same should be set aside and matter should be remand back to the Ld. CIT(A) on denovo basis after affording an opportunity to assessee of representing case. It was further contended that quantum appeal is still pending. The Ld. DR more or less has conquered with the view of ld. AR.

We have perused the records, have heard both parties and we are of the considered view that impugned order is bad in law, illegal and not proper and is in violation of the principles of natural justice. We therefore set aside the same and remand the case back to the file of the Ld. CIT(A) for denovo consideration. We direct Ld. CIT(A) to give notice at appropriate email id address of assessee as given in Form No. 35 and also serve a notice in hard copy before adjudicating the appeal. The assessee is directed not to seek unnecessary adjournment and to cooperate with Department. Appeal of the assessee be disposed off as expeditious as possible preferably within six months from date of receipt of this order. The appeal of the assessee is allowed as an by way of remand.

In the result, appeal of the Assessee is allowed for statistical purposes.