Dipak Raheja Vs ACIT (ITAT Raipur)
ITAT Raipur set aside ex-parte order passed by CIT(A) since the reason for non-compliance by the assessee before CIT(A)/NFAC was that the hearing notices have been sent in the wrong email id by the department. Accordingly, matter of accommodation entries remanded back to CIT(A).
Facts- AO alleged that assessee had received unsecured loan of Rs. 1,20,16,408/- from shell companies managed and controlled by Suresh Agrawal. It was concluded that assessee has failed to disclose fully and truly all the material facts and hence amount of Rs. 1,20,16,408/- has escaped assessment and accordingly, the same was added to the total income. CIT(A) confirmed the addition by passing ex-parte order. Being aggrieved, the present appeal is filed.
Conclusion- Held that the reason for non-compliance by the assessee before the Ld. CIT(Appeals)/NFAC was that the hearing notices have been sent in the wrong email id by the department. That since all notices of hearing were sent to wrong email id, therefore, it was not possible for the assessee to know regarding the hearing notices, thus, there was no compliance from the assessee. Accordingly, concluded that we are of the considered view after perusing all the documents on records which suggests that indeed the department had sent hearing notices to wrong email id, therefore, it was not possible for the assessee to respond to the same which resulted in an ex-parte order. Thus, we set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its file for denovo adjudication as per law while complying with the principles of natural justice. The Ld. CIT(Appeals)/NFAC is also directed to be particular with regard to the sending of the hearing notices and they should be alert while sending such hearing notices for compliance by the assessee so that it is sent on the correct email id provided by the assessee.
