Nitin Goel Vs ITO (ITAT Chandigarh)
The appeals were filed by the assessee against separate orders passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, dated 30 July 2025, for the assessment years 2011–12 to 2013–14 and 2015–16 to 2017–18. Since the facts, issues, and circumstances in all appeals were identical, they were heard together and disposed of by a common order. For convenience, the Tribunal considered the facts from ITA No. 1201/CHD/2025 relating to Assessment Year 2011–12.
The assessee challenged the appellate order on multiple grounds. At the outset, the authorised representative pointed out that the Commissioner (Appeals) had decided the appeal ex parte without adjudicating the grounds on merits. It was submitted that the notices issued during appellate proceedings were sent to the email address of the assessee’s earlier counsel rather than the email address provided by the assessee in Form 35. Attention was drawn to Form 35, which mentioned a specific email address, different from the one used by the appellate authority. On this basis, the assessee sought remand of the matter for fresh adjudication.
The Departmental Representative opposed the request, arguing that the assessee should not be given a benefit for failure to appear before the lower authority and that remand was unwarranted.
