Case Law Details
Rakhi Gautam Vs ITO (ITAT Indore)
Introduction: This article discusses the case of Rakhi Gautam Vs ITO (ITAT Indore), where the ITAT has addressed the issue of reassessment without proper hearing. The notices were issued to the registered email ID rather than in physical form, leading to the assessee being unaware of the proceedings.
Analysis: The ITAT considered the rival submissions and the relevant material on record. It was noted that the impugned order by the CIT(A) was passed ex-parte as no appearance was made nor any reply filed to the notices issued. The appeals of the assessee were dismissed due to the absence of a response. However, since the assessee was unaware of the notices sent to the registered email ID, the ITAT decided to provide an additional opportunity for the assessee to present their case.
Conclusion: In the interest of justice and considering the facts and circumstances of the case, the ITAT set aside the impugned order of the CIT(A) and remanded the matter for fresh adjudication after granting the assessee an appropriate opportunity of hearing.
FULL TEXT OF THE ORDER OF ITAT INDORE
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