The Pune bench of the Income Tax Appellate Tribunal (ITAT) granted another opportunity to the assessee due to the change of chartered accountant the assessee didn’t receive the notices.
The assessment order was passed under Section 144 read with Section 147 of the Income Tax Act determining total income at Rs.13,28,000/-. The Commissioner of Income Tax (Appeal) [CIT(A)] also passed an ex parte order in the absence of the assessee.
The Authorized Representative submitted that the assessee had changed the Chartered Accountant and the case was not represented before the authorities because of the registration of the e-mail ID of the previous Chartered Accountant. Therefore, he could not receive the notices sent by the authorities. Thus, he prayed for granting another opportunity.
The Single-member bench comprising of R.S. Syal (Vice-President) was of the opinion that it would be just and fair if the impugned order was set aside and the matter was remitted to the file of the Assessing Officer with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. The assessee will be at liberty to lead any fresh evidence in support of his case in the fresh assessment. Thus, the appeal of the assessee was allowed.
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