2024 (6) TMI 521

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....ct of Assessment Years: 2015-16, 2016-17 & 2012-13 challenging therein the orders passed ex-parte qua the assessee in violation of principles of natural justice. 2. The appeal in ITA No. 99/Asr/2024 was filed late by one day before the Tribunal, a short delay of one day is condoned and the appeal was admitted and heard on merits along with the other three above cases on identical facts, where the facts are taken from ITA No.304/Asr/2023 in respect of AY 2015-16 as a lead case for discussion. 3. At the outset, the ld. counsel for the assessee has submitted that the ld. CIT(A) has passed the order ex-parte qua the assessee. The ld. AR submitted that the appellant while filling Form 35, provided the email address [email protected]. H....

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.... communicate the notice on the email id. available in the Form 35. 4. Per contra, the ld. DR relied on the impugned order, however he failed to rebut the contention raised by the assessee regarding violation of principles of natural justice. 5. We have heard the rival contention, perused the material available on record, impugned order and case law cited before us. Admittedly, the ld. CIT(A) has issued notice on the email address of the former CA [email protected] given in the Income Tax Return (ITR) (APB pgs. 1 to 6). It is undisputed fact on record that the ld. CIT(A) has neither issued notice on the email address given in the profile information as [email protected] or alternate email address given in column no. 17 of Form ....

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.... to be presumed by placing notice on the e-portal. A pragmatic view has to be adapted always in these circumstances and individual or company is not accepted to keep the e-portal to the department open in all the times to have the knowledge of what the department supposed to be doing with regard to the submissions of Forms etc. The principles of natural justice are inherent in the Income Tax Provisions and same are required to be necessarily followed. 7. From the record, it is evident that the appellant has not been given sufficient opportunity to put up pleas/submissions with regard to the compliance of the notices issued by the ld. CIT(A) as he was not served, any of the notices. In our view, the assessee would be entitled to be granted ....