Case Law Details
Dhaval Nalinbhai Patel Vs DCIT (ITAT Ahmedabad)
In the case of Dhaval Nalinbhai Patel Vs. DCIT, the ITAT Chennai addressed an appeal concerning an ex-parte order passed by the Commissioner of Income Tax (Appeals) on 30th July 2024. The assessee had failed to respond to four notices issued by the CIT(A) regarding the submission of written documents, leading to the dismissal of the appeal. The appellant claimed that they had requested not to receive hearing notices via email, which led to the lack of awareness of the proceedings. The Departmental Representative had no objection to revisiting the matter. Consequently, the ITAT set aside the ex-parte order and directed the CIT(A) to issue physical notices, providing the assessee with sufficient time to respond and submit the necessary documents. The case was remanded for further proceedings, with the final opportunity granted to the assessee to cooperate and present all required evidence. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the ex-parte appellate order dated 30.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 20 17-18.
2. It is the case of the assessee that four notices were given by Ld. CIT(A) directing the assessee to file its written submissions on ITBA Module on or before 21-01-2021, 01-07-2024, 11-07-2024 & 24- 07-2024 respectively. However as there was no response to the above notices, the Ld. CIT(A) dismissed the appeal after considering the grounds, since there was no relevant documents, evidences filed by the assessee, thereby dismissed the appeal exparte.
3. Counsel brought to our notice that in Form No. 35, the assessee requested not to communicate the hearing notices by email. Thus the assessee was not aware of the hearing notices which has resulted in exparte appellate order and therefore requested to grant one more opportunity to the assessee to explain his case.
4. D.R. appearing for the Revenue has no serious objection in setting aside the matter back to the file of Ld. CIT(A).
5. Recording the same, the exparte appellate order passed by Ld. CIT(A) is hereby set aside, with a direction to the Ld. CIT(A) to give one more opportunity by issuing physical notice to the assessee with adequate time to reply. Needless to say, the assessee should cooperate this final opportunity given to the assessee by filing all required documents and evidences in support of its grounds raised before Ld. CIT(A).
6. In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 29-11-2024
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