Shakeel Ahmad Sheikh Vs ITO (ITAT Amritsar)
Notice Must Reach the Right Inbox – No E-Mail, No Justice -Wrong Delivery of Notice- ITAT Remands Appeal to CIT(A); ITAT Amritsar: Appeals Can’t Be Thrown Out Without Proper Notice Service
Tribunal Amritsar Bench dealt with a case where an appeal was dismissed at the first appellate stage without ensuring proper service of notice to Assessee.
Assessee had made cash deposits of ₹14.49 lakh in his bank account during FY 2011-12. On this basis, AO reopened the case by issuing notice u/s 148 dated 30.03.2019, followed by notice u/s 142(1). As there was no compliance, AO proceeded ex parte & completed assessment u/s 143(3) r.w.s. 147, assessing total income at ₹16.37 lakh, which included the cash deposits treated as unexplained expenditure against credit card payments.
On appeal, CIT(A) issued notices of hearing on four different occasions through the ITBA portal. However, no representation was made by Assessee & the appeal was dismissed with the additions confirmed. Assessee contended that the notices were never received by him & that they were not served on the e-mail ID mentioned in Form 35, which was [email protected].
Tribunal noted that CIT(A) had indeed issued notices only through the ITBA portal & not to the e-mail ID furnished by Assessee. As a result, Assessee was deprived of a fair opportunity to present his case. Tribunal observed that principles of natural justice require proper service of notices & a reasonable opportunity of hearing before dismissing an appeal.
