Conscient Infrastructure P. Ltd. Vs DCIT (ITAT Delhi)
The case of Conscient Infrastructure P. Ltd. vs. DCIT (ITAT Delhi) addresses the dismissal of the assessee’s appeal due to procedural errors in notice service by the Commissioner of Income Tax (Appeals) [CIT(A)]. The dispute arose from an ex-parte decision by the CIT(A), dismissing the appeal for the assessment year 2017-18. The assessee argued that notices from the CIT(A) were sent to an incorrect email address, contrary to the one specified in Form No. 35. This discrepancy led to the non-receipt of critical communications, impeding the assessee’s ability to respond. The appellant provided evidence, including a notice dated 16.02.2024, highlighting the error and sought restoration of the appeal for a fair hearing.
In response, the revenue department defended the order, stating that ample opportunities were provided to the assessee, who failed to respond to most of the notices. However, the Income Tax Appellate Tribunal (ITAT) acknowledged the procedural lapse in sending notices to the wrong email address and emphasized the need for a fair opportunity to the assessee. The ITAT restored the matter to the CIT(A) for fresh adjudication, instructing that notices be served on the correct email ID as per Form No. 35. The assessee has been directed to promptly respond to these notices during the renewed proceedings.
