Yesh Daga Vs PCIT (ITAT Jaipur)
In this case, it was found that the taxpayer did not receive the Show Cause Notice (SCN) as it was not sent to their email, despite the taxpayer updating their email addresses in their Income Tax Returns (ITRs) and personal profiles on the ITBA portal. The court emphasized that under Section 282 of the Income Tax Act, 1961, notices must be communicated directly to the taxpayer and cannot be presumed delivered merely by posting on the e-portal. Due to the absence of proper notice, the revisionary action initiated under Section 263 by the Principal Commissioner of Income Tax (PCIT) was deemed legally flawed and was therefore invalidated. The court further ruled that the taxpayer was not given a fair opportunity to respond, thus quashing the revisional order dated 25th March 2023. Consequently, other grounds of appeal were considered moot and left open for future adjudication when necessary. As a result, the appeal filed by the taxpayer was allowed. In conclusion, the ITAT Jaipur ruled in favor of the appellant, quashing the PCIT’s revisional order dated 25.03.2023.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
The captioned appeal is filed by the assessee against the order of the Principal Commissioner of Income Tax (“the PCIT”), dated 25.03.2023 in respect of Assessment Year 2018-19 wherein the appellant has raised the following grounds of appeal:
