Laxminarayan Patidar Vs ITO (ITAT Indore)
CIT(A) Order Quashed Due to Defective Service of Hearing Notices Through Incorrect Email; ITAT Remands Section 69A Addition Matter Because Assessee Missed Hearings Due to Notice Service Issue; Principles of Natural Justice Violated as Income Tax Notices Were Not Served on Registered Email, Rules ITAT; ITAT Indore Orders Fresh Hearing Because CIT(A) Passed Ex Parte Order Without Proper Notice Service.
The assessee filed an appeal before the ITAT Indore against the order passed by the Commissioner of Income Tax (Appeals), NFAC, dated 08.12.2025 for Assessment Year 2018-19. The dispute arose from an assessment order passed under Sections 147 read with 144B of the Income Tax Act, 1961, wherein the assessee’s total income was assessed at Rs.15,22,259 as against returned income of Rs.288. The Assessing Officer had made an addition of Rs.15,21,971 under Section 69A relating to unexplained source of money.
The assessee had filed a first appeal before the CIT(A), which was dismissed. The CIT(A) recorded that six notices under Section 250 had been issued during appellate proceedings on different dates, but there was either no response or no compliance from the assessee. One adjournment request was noted in response to a notice dated 07.11.2025. The CIT(A) observed that hearing notices had been delivered successfully through the ITBA portal and concluded that the assessee was not interested in pursuing the appeal.
