Ram Bishal Sharma Vs ITO (ITAT Raipur)
The Income Tax Appellate Tribunal (ITAT), Raipur bench, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (CIT(A)/NFAC) in the case of Ram Bishal Sharma versus the Income Tax Officer for Assessment Year 2011-12. The Tribunal’s decision, pronounced on June 27, 2025, emphasizes the fundamental principle of natural justice, particularly the requirement for proper service of hearing notices, and directs a fresh adjudication on merits.
Background of the Ex-Parte Dismissal
The assessee, Ram Bishal Sharma, had filed an appeal against an assessment order. However, the CIT(A)/NFAC dismissed his appeal ex-parte on March 26, 2025, citing non-compliance by the assessee to multiple hearing notices issued under Section 250 of the Income-tax Act, 1961. The CIT(A)’s order detailed four instances of notices issued via the e-filing portal/email IDs, to which no compliance was received, leading the appellate authority to conclude that the appellant was “not interested in pursuing the appeal.”
Assessee’s Contention: Invalid Email Service
Before the ITAT, the Learned Counsel for the assessee presented a critical procedural point. He highlighted that in Form 35, the appeal form itself, the assessee had explicitly opted “No” in the column asking “whether notices/communications may be sent on email?” This explicit denial, the counsel argued, rendered any notices sent by the CIT(A)/NFAC to the assessee’s email ID as “no service of notice at all.”
