The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) set aside an ex-parte order passed by the Commissioner of Income Tax(Appeals) regarding an assessment order under section 143(3) of Income Tax Act,1961.
Dhaval Nalinbhai Patel,the appellant-assessee received four notices from CIT(A) directing appellant to file written submissions on Income Tax Business Application module on or before 21-01-2021, 01-07-2024, 11-07-2024 & 24- 07-2024.
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However,there was no response to the notices,CIT(A) dismissed the appeal after considering the grounds, since there was no relevant documents, evidences filed by the assessee.
Assessment under section 143(3) is a detailed assessment and is referred to as scrutiny assessment. At this stage a detailed scrutiny of the return of income will be carried out to confirm the correctness and genuineness of various claims, deductions, etc., made by the taxpayer in the return of income.
S.N. Divatia & Samir Vora,counsel representing the appellant argued that the appellant through form.35 had already requested not to communicate the hearing notices by email.
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Thus the assessee was not aware of the hearing notices which has resulted in exparte appellate order and therefore requested to grant one more opportunity to the assessee to explain his case.
Even Sanjay Kumar,Department representative had no issue in setting aside the matter back to the CIT(A).
Hence the exparte appellate order passed by CIT(A) was set aside by the Tribunal.
The Tribunal also directed the CIT(A) to issue a physical notice to the appellant.
Two member Bench comprising of T.R. Senthil Kumar(Judicial Member) and Annapurna Gupta(Accountant Member) held that the assessee should cooperate this final opportunity given to the assessee by filing all required documents and evidence in support of its grounds raised before CIT(A).
In Conclusion,the appeal is allowed for Statistical Purposes.
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