ITAT directs to send Notices to Assessee’s Lawyer via Email since the same could not be served on the Assessee [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has directed the Commissioner of Income Tax (Appeals) to send notices to the advocate of the assessee through email as the notices sent to the assessee were returned.  

The assessee, while challenging an order of the Commissioner (Appeals) contended that the impugned order is an ex parte order passed by the Ld. CIT(A).

However, the department alleged that two notices were issued fixing the date of hearing on 20.11.2016 and 26.12.2016 and he had received the notices back from the Postal Department with the remark that “No such company in this address and hence returned back to the centre,’ but the Ld. AR states that the assessee is still functioning in the same address 8/1, Lal Bazar Street, Kolkata-700 001 and the same address is being reflected in Form No. 36 also.

After analysing arguments from both the sides, the Tribunal bench comprising Judicial Member Mr. Aby T Varkey and Accountant Member Mr. Rajesh Kumar held that “be that as it may be, since the Ld. CIT(A) has passed the order without hearing the assessee and not on merits there is a violation of Natural Justice.”

“From the reading of the aforesaid Rule, it is clear that notice would be issued, inter alia, to the e-mail ID reflected in the return of income or as prescribed in sub-clause (b) of Rule 127(2) of the Rules. Since the Ld. CIT(A) has made an averment that the notices could not be served upon the assessee, we deem it fit to provide the e-mail ID of the Ld. AR also, so that a copy can be given to him also, so that the hearing can happen without any fetter. The Ld. AR’s e-mail ID is manojkataruka@hotmail.com. The assessee is also may file written submission as well as documents in support of its claim if advised so and Ld. CIT(A) to pass speaking order while disposing the appeal in accordance to law.,” the bench said.

To Read the full text of the Order CLICK HERE

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