Sanjeevkumar Umakanth Khyade Vs ITO (ITAT Bangalore)
Ex-parte CIT(A) Order Set Aside Due to Service on Wrong Email — Reassessment Appeal Remanded for Fresh Adjudication
The Bangalore Bench of the ITAT allowed the assessee’s appeal for statistical purposes and set aside the ex-parte order of the CIT(A)/NFAC, holding that the assessee was denied effective opportunity of hearing due to service of notices on an incorrect email address.
The assessee, an individual who had not originally filed a return, was assessed under Sections 147/143(3) based on information regarding large cash withdrawals and deposits in bank accounts. The AO estimated income by applying 8% profit on gross receipts, resulting in an assessed income of ₹72.26 lakh. The CIT(A) dismissed the appeal ex-parte for alleged non-compliance with notices.
On examination, the ITAT found that while the assessee had correctly provided his email ID ([email protected]) in Form 35 and it was also updated on the departmental portal, the CIT(A) issued hearing notices to a different email ID. This factual error established that the assessee had no knowledge of the hearings, vitiating the appellate order.
Invoking the principles of natural justice, the Tribunal remanded the matter to the CIT(A) for de novo consideration on merits, with a specific direction to serve notices on the correct email ID and to grant reasonable opportunity of hearing. The appeal was accordingly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
