Assessee’s case not being represented before authorities for registration of e-mail of replaced chartered accountant deserves another opportunity: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the matter be remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

This appeal by the assessee arises out of the ex parte order dated 31-05-2023 passed by the National Faceless Appeal Centre (NFAC), Delhi under section.250 of the Income-tax Act, 1961 in relation to the assessment year 2011-12.

This appeal was time barred by about 45 days. The assessee has filed an affidavit stating the reasons which led to the late filing. I am satisfied with the reasons so stated. Therefore, the delay is condoned and the instant appeal is admitted for disposal on merits, the single member bench stated.

After hearing both the parties, the tribunal noted that the assessment order in this case was passed under section.144 read with section 147 of the Income Tax Act determining total income at Rs.13,28,000/-. The CIT(A) also passed ex parte order in the absence of the assessee. The AR submitted that the assessee had changed the Chartered Accountant and the case was not represented before the authorities because of registration of the e-mail id of the previous Chartered Accountant. As such, he could not receive the notices sent by the authorities.

He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee.

The single member bench consisting of R.S. Syal was of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh assessment. Thus the appeal was allowed.

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