Assessee unaware of Notices being issued in Income Tax Portal: ITAT provides another Opportunity [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted another opportunity to the assessee as he was unaware of the notices that were being issued in the Income Tax Portal.

The counsel appearing for the assessee submitted that the learned Commissioner of Income Tax (Appeal) [CIT(A)] has dismissed the appeal in limine, without deciding the issues urged before him on merits on the reasoning that the assessee did not respond to the notices issued by him.

The Authorized Representative submitted that the assessee is an aged man and no physical notice was issued to him. All the notices were posted in the income tax portal and the assessee was not aware of those notices. Accordingly, he prayed that, in the interest of natural justice, all the issues may be restored to the file of the CIT(A) for adjudicating them on merits.

The Two-member bench comprising of Justice C.V. Bhadang (President) and B.R. Baskaran (Accountant member) held that the CIT(A) could have decided the issues on merits on the basis of material available on record. And in the absence of a proper hearing given to the assessee, there was a violation of the principles of natural justice.

Therefore, in the interest of natural justice, the bench provided one more opportunity to the assessee to present his case properly before the CIT(A). Thus, the order of the CIT(A) was set aside and the appeal of the assessee was allowed.

To Read the full text of the Order CLICK HERE

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