Non-Prosecution of Appeal Due to Non-Issuance of Notices: ITAT Remits Matter to AO [Read Order]
The appeal was dismissed due to non-prosecution, as the notices were not issued to the updated email address provided by the assessee.
![Non-Prosecution of Appeal Due to Non-Issuance of Notices: ITAT Remits Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/notices.jpg "Non-Prosecution of Appeal Due to Non-Issuance of Notices: ITAT Remits Matter to AO [Read Order]")
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) remitted the matter to the Assessing Officer (AO) for fresh adjudication after finding that the appeal was dismissed due to non-prosecution, as the notices were not issued to the updated email address provided by the assessee. Rakesh,appellant-assessee,filed his return for the assessment year 2011-12 under section 148, reporting...
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) remitted the matter to the Assessing Officer (AO) for fresh adjudication after finding that the appeal was dismissed due to non-prosecution, as the notices were not issued to the updated email address provided by the assessee.
Rakesh,appellant-assessee,filed his return for the assessment year 2011-12 under section 148, reporting an income of Rs. 1,58,518 on February 5, 2019. The assessment was finalized under section 144, with the AO classifying a cash deposit of Rs. 78,25,000 as unexplained under section 68 of the Act. The Commissioner of Income Tax(Appeals)[CIT(A)] confirmed the AO’s decision and rejected the appeal of the assessee.
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The assessee appealed before the tribunal.
The tribunal heard the revenue counsel and reviewed the records. Since the assessee did not appear despite the notice, the case proceeded ex-parte. The assessee claimed that the CIT(A) dismissed the appeal for non-prosecution, ignored a request for more time, and failed to send notices to the updated email address. The Departmental Representative(DR) supported the decisions of the lower authorities.
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The two member bench comprising Vimal Kumar(Judicial Member) and Shamim Yahya(Accountant Member) found that the AO passed an ex-parte order under section 144, and the CIT(A) dismissed the appeal for non-prosecution. The assessee claimed this was due to notices not being sent to the updated email address. In the interest of justice, the ITAT decided to give the assessee another chance to present the case. The issues were sent back to the AO to be decided after hearing the assessee.
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In short,the appeal filed by the assessee was allowed for statistical purposes.
To Read the full text of the Order CLICK HERE
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