Hearing Ordered Again Due to Notice Service Issues; Appellant Must Update Contact Info or Face Default Proceedings.

The ITAT set aside the CIT(A) order due to improper service of notice and address discrepancies, directing a fresh hearing to uphold principles of natural justice. The appellant must provide updated contact details to the AO and CIT(A) within 60 days. Failure to comply will result in proceedings based on existing address details.

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Issues involved:
Service of notice, Ex parte order, Change of address, Principles of natural justice

Analysis:

1. Service of notice:
The appeal was filed against an order passed by the National Faceless Appeal Centre under section 250 of the Income Tax Act. The appellant argued that both the assessment order and the CIT(A) order were ex parte as the notices were not served properly. The appellant claimed that the address mentioned in the assessment order was incomplete and incorrect, leading to non-service of notices. The appellant also highlighted discrepancies in the email address mentioned in the return of income and the appeal Form 35. The Tribunal noted that the appellant had changed its address, which further complicated the issue of notice service during the appellate proceedings. Due to these reasons, the Tribunal set aside the CIT(A) order and directed a fresh hearing, emphasizing the principles of natural justice and the right to be heard.

2. Change of address:
The Tribunal observed that the appellant had changed its address, which resulted in notices not being served properly during the appellate proceedings. While acknowledging the appellant's responsibility to inform the authorities of address changes, the Tribunal emphasized the importance of providing correct address details to ensure proper service of notices. The Tribunal directed the appellant to furnish its correct address, email-id, and phone number to the Assessing Officer and CIT(A) within 60 days, failing which the CIT(A) would proceed with the appeal based on the address details provided in Form 36. The Tribunal stressed the significance of complying with the directions to avoid any future issues related to notice service.

3. Principles of natural justice:
In line with the principles of natural justice, the Tribunal emphasized the right of the appellant to present its case before the CIT(A) and be given a fair opportunity to provide explanations and evidence. The Tribunal highlighted that nobody should be condemned unheard, underscoring the importance of ensuring a proper hearing and due process. By setting aside the CIT(A) order and directing a fresh hearing, the Tribunal ensured that the appellant would have the opportunity to present its case effectively and address the issues under consideration.

Conclusion:
The Tribunal allowed the appeal for statistical purposes, emphasizing the need for proper notice service, addressing change of address issues, and upholding the principles of natural justice throughout the appellate process. The directions provided by the Tribunal aimed to ensure a fair and just hearing for the appellant, underscoring the significance of procedural fairness and compliance with address details to avoid future discrepancies.

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