Notices issued on e-mail id of tax consultant-ITAT restored the matter to AO

Dinesh Ramanbhai Patel Vs ITO (ITAT Ahmedabad)

Assessee was a illiterate farmer. Assessment was completed by making an addition of Rs. 1,55,00,000/- u/s 69 on account of purchase of immovable property. Assessment order as well as CIT (A) order, dismissing the appeal, were passed ex-parte.

Before ITAT it was argued by assesseee that he did not get an opportunity to present his case on merits. All notices of hearing were issued on the email id mentioned in the PAN of the assessee which belonged to the tax consultant of the assessee who did not responded or file replies against

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