SARITA JAIN,PANCHKULA vs. ITO, WARD-43(1), DELHI

The assessee has challenged the proceeding initiated under Section 148 of the Act as barred by limitation. However, at the time of hearing of the instant appeal the Ld. DR has drawn our attention to the order passed by the Ld. CIT(A) which admittedly is an ex-parte one as the assessee has not been represented in spite of repeated notices being issued to her. Relevant to mention that the assessment order was also passed under Section 147 r.w.s 144 r.w.s 144B dated 20.05.2023 wherein the assessee was not represented in spite of notices having been received issued on different dates.

In rebuttal, the Ld. Counsel appearing for the assessee submitted that the notice were issued by the department was not on the email id being sjainfra@gmail.com mentioned in Form 35 appearing at page 16 of the paper book filed before us but the same was sent to some other mail id appearing in the IT Portal. Hence, assessee could not appear. Under this facts and circumstances of the matter the assessee prayed for setting aside the issue to the file of the Ld. AO for re-adjudication of the matter afresh.

Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, in order to prevent the miscarriage of justice we would like to grant a further opportunity of being heard to the assessee by the authorities below. Therefore, this appeal is disposed of by remitting the issue to the file of the Ld. AO to dispose of the same by passing a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. It is also made clear that in the event the assessee does not cooperate with the Ld. Assessing Officer, the said authority would be at liberty to dispose of the issue strictly in accordance with law.