Case Law Details
Sandeep Kumar Vs ITO (ITAT Chandigarh)
Introduction: The Income Tax Appellate Tribunal (ITAT) in Chandigarh recently addressed an important aspect of income tax proceedings – the proper service of notices. The case of Sandeep Kumar vs. ITO for the assessment year 2011-12 raises questions about whether mere uploading of income tax notices on the e-portal constitutes proper service.
Grounds of Appeal: The appellant, Sandeep Kumar, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, dated 27/02/2023. The grounds of appeal included objections related to the procedural aspects of the assessment.
Background of the Case: Sandeep Kumar did not file his Income Tax Return (ITR) for the assessment year 2011-12. The tax authorities noticed cash deposits of Rs. 12,00,000 in his savings bank account with Central Bank of India. Consequently, a notice under Section 148 was issued to the assessee on 27/03/2018. However, the appellant did not respond by filing an ITR. Subsequent notices under Section 142(1) were also issued but yielded no response from the assessee.
Lack of Response and Assesse’s Claim: During the proceedings, Sandeep Kumar claimed that he had not received any notices and was unaware of them. He asserted that the notices had only been uploaded on the tax portal. It was only upon receiving the impugned order that he became aware of the notices and the subsequent order confirming the additions made by the Assessing Officer (AO). The appellant requested an opportunity to be heard and to submit necessary documents and arguments.
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