Case Law Details
Vikram Udeshanghbhai Padhiyar Vs ITO (ITAT Surat)
Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT) in Surat, the issue of non-compliance due to a discrepancy in the email address provided by the assessee was under consideration. The case highlighted the importance of accurate contact information for effective communication between tax authorities and taxpayers.
Detailed Analysis:
1. Background of the ITAT Case: The case revolves around an appeal filed by Mr. Vikram Udeshanghbhai Padhiyar, the assessee, against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)), dated 31st July 2023. The order confirmed an addition of Rs. 25.98 lakhs under section 69A for unexplained cash deposits in a bank. The original assessment order was passed by the Income Tax Officer, Ward-3(2)(4) on 10th December 2019.
2. Issue of Non-Compliance: During the appeal process, the assessee claimed that they did not receive any notice of the hearing scheduled by the Ld. CIT(A). The notice was sent to an email address different from the one provided by the assessee. The email address discrepancy arose as the assessee had used their Chartered Accountant’s email while filing the appeal (vbshahca@gmail.com), whereas the notice was sent to a different email address (hnpandco9@gmail.com) used during the filing of the income tax return.
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