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Email Notices Despite Request for Physical Notices: ITAT Sets aside CIT(A)’s Ex Parte Order
Case Law Details
- Case Name
- Luv Procon Private Limited Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Ahmedabad
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Table of Contents▸
Luv Procon Private Limited Vs ITO (ITAT Ahmedabad)
Background of the Case
Key Issues Raised
ITAT's Findings
Conclusion
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Luv Procon Private Limited Vs ITO (ITAT Ahmedabad)
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) in Ahmedabad has set aside the dismissal order of the Commissioner of Income Tax (Appeals) (CIT(A)) for Luv Procon Private Limited due to procedural irregularities involving notices sent via email. The case pertains to the Assessment Year 2015-16 and highlights the importance of adhering to communication preferences s...
Author Info
This is the lacuna in the system, which is to be corrected immediately. Otherwise, many such cases will come. As of now the hearing notice, Demand notice, Penalty Notice etc., are being sent by mail. But it so happens that such notices are not received either in the email id of the assessee or in the alternate email id. The Department also is not able to prove the date and time of sending the notice by evidence. The assessee is also not able to prove that he has not received the said notice. Hence it is better to go back to the old system of sending notices by Regd.A.D. Post and get ack.