Nitin Jain Vs ACIT (ITAT Delhi)
ITAT Delhi held that re-assessment notice issued under section 148 of the Income Tax Act and sent to unrelated e-mail address is regarded as never served to assessee and hence re-assessment order framed thereon is nonest and bad in law.
Facts- The present appeal is preferred by the assessee. The appellant has challenged the validity of the impugned assessment order on the ground that no notice u/s 148 of the Act was ever served on the appellant. It is alleged that the notice u/s 148 has been sent through the electronic mode on the email id [email protected] and not on the appellant’s latest email id i.e [email protected].
Conclusion- Hon’ble Delhi High Court in the case of Suman Jeet Agarwal held that when the notices were sent to unrelated e-mail address, the date on which such notice was first viewed by the assessee on e-filing portal should be construed as the date of issuance of notice. There is no rebuttal on facts from the Revenue that notice was served on the correct e-mail ID or communicated physically or through the modes prescribed under s. 282 of the Act.
Held that we find merit in the plea of the assessee that impugned re-assessment order framed in consequence of notice issued under s. 148 which was never served, to be regarded as nonest and bad in law.
