Non-compliance as notices sent to wrong email id acceptable: Matter remanded back to CIT(A)

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 escape...