What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient cause from responding to the notices and that principles of natural justice were violated. The case was set aside to the CIT(A) for a fresh adjudication.

The assessee's appeal was against an ex-parte order passed by the CIT(A)/NFAC. The assessee claimed that notices were not sent to the correct email ID, preventing them from responding.

What were the issues?

Whether the ex-parte order passed by the CIT(A)/NFAC violated principles of natural justice due to non-receipt of notices by the assessee.

Neena Devi, Shimla vs ITO | ITAT Chandigarh 2024

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी 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./ िनधा"रण वष" / Assessment Year : 2012-13 Neena Devi बनाम The ITO, Vill: Pataingli, Mashobra Ward-2 Shimla-171007 Shimla "थायी लेखा सं./PAN NO: BMZPD2171K अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Varun Gupta, Advocate राज"व क" ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/03/2024 उदघोषणा क" तारीख/Date of Pronouncement : 11/03/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. :

This is an appeal filed by the Assessee against the order of Ld. CIT(A)/NFAC, Delhi dt. 25/05/2023 pertaining to Assessment Year 2012-13.

The main grievance of the assessee in the present appeal relates to the ex-parte order passed by the Ld. CIT(A)/ NFAC, Delhi in violation of principles of natural justice. It was submitted that the notices were not addressed to the correct email id as specified in Form 35 and as a result, the assessee was prevented by sufficient cause in responding to the said notices. It was submitted that the assessee may be provided one more opportunity to represent her case and be heard on merits and the matter may be set- aside to the file of the ld CIT(A) to decide the same afresh.

In his rival submissions, the Ld. Sr. DR supported the orders of the authorities below.

NEENA DEVI,SHIMLA vs. ITO, WARD-2, SHIMLA

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