ITAT Remands Case as Notices Sent to Wrong Email; Assessee Directed to Pay ₹5,000 Costs

Harwinder Singh Vs ITO (ITAT Chandigarh) The assessee appealed against the order dated 20.03.2024 passed by the CIT(A), NFAC, Delhi, for assessment year 2012–13. Multiple grounds were raised, including that the appellate order was ex parte, notices were sent only by email and not received, the matter was decided without examining merits, the reassessment under Sections 147/148 was wrongly upheld, approval for reopening was granted mechanically, and the addition of ₹14,83,000 as unexplained money under Section 69A was unjustified. According to the Registry’s report, the appeal before the ...