SANJEEV KUMAR THROUGH LEGAL HEIR,FARIDKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-I LUDHIANA

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Sanjeev Kumar बनाम The DCIT Through Legal Heir Archana Rani, CC-1, Ludhiana Wife Chanan Ram Rakesh Kumar, 54 New Grain Market, Faridkot, Punjab- 151203 "ायी लेखा सं./PAN NO: AFQPK1927B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई क" तारीख/Date of Hearing : 26/03/2024 उदघोषणा क" तारीख/Date of Pronouncement : 04/04/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. :

This is an appeal filed by the assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 12/07/2023 pertaining to Assessment Year 2018-19. At the outset, the Id. Counsel for the assessee has invited our attention to 2. the impugned order of the Id. CIT(A) to submit that the same is an ex-parte order. He has submitted that the ld. CIT(E) has summarily rejected the appeal of the assessee without giving an opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing was served by the ld. CIT(E), either through physical mode, through e-mail or registered post etc. That the notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading of any such notice regarding date of hearing. Referring to Rule 127(2)(b), it was submitted that for communication delivered or transmitted electronically, it is essential that the same be addressed at the email address of the assessee and which has not happened in the instant case. It was accordingly submitted that no service of notice was ever affected on the assessee and therefore, in interest of justice, the assessee be allowed an opportunity to represent its case and the matter be remanded to the file of ld CIT(E) to decide the same afresh after providing opportunity to the assessee.

The Id. DR has relied on the order of the ld CIT(A), at the same time, has 3. not expressed any reservation where the matter is remitted back to the file of the ld CIT(A) for fresh consideration.

We have heard the rival contentions and purused the material available 4. on record. Merely uploading of notice about the scheduled date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act read with Rule 127(2)(b) of Income tax Rules. The same is hereby set aside with a direction to the ld. CIT(A) to decide the appeal of the assessee afresh after giving proper and adequate opportunity to the assessee to present its case. The Id. CIT (A) will serve notice of hearing on the assessee through physical mode as well as through electronic mode on the email address provided by the assessee. The assessee will participate in the proceedings and submit necessary information and documentation as called for and as advised.