Non-compliance as notices sent to wrong email id acceptable: Matter remanded back to CIT(A)

Dipak Raheja Vs ACIT (ITAT Raipur)

ITAT Raipur set aside ex-parte order passed by CIT(A) since the reason for non-compliance by the assessee before CIT(A)/NFAC was that the hearing notices have been sent in the wrong email id by the department. Accordingly, matter of accommodation entries remanded back to CIT(A).

Facts- AO alleged that assessee had received unsecured loan of Rs. 1,20,16,408/- from shell companies managed and controlled by Suresh Agrawal. It was concluded that assessee has failed to disclose fully and truly all the material facts and hence am

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