The Income Tax Appellate Tribunal (ITAT), Delhi bench has quashed an ex-parte order and directed re-adjudication as the assessee did not get an opportunity to represent his case due to non-receipt of notices uploaded on the Income Tax portal.
The assessee, Mr. Prakash Vill Kachera Varshad approached the Tribunal challenging the order of the Commissioner of Income Tax (Appeals) contending that he never received thenotices uploaded in ITBA portal and therefore, could not avail the opportunity of being heard.
Shri Saktijit Dey (Judicial Member) observed that “Drawing my attention to the impugned order of learned Commissioner (Appeals), learned counsel for the assessee submitted that proper opportunity of hearing was not granted to the assessee in hearing of the appeal. He submitted, though, first appellate authority has stated about notices uploaded in ITBA portal, however, the assessee never received such notices. Without entering into the controversy as to whether the assessee was actually communicated with the notice of hearing or not, fact remains that the impugned order was passed by the first appellate authority in absence of the assessee. In other words, the assessee did not get an opportunity to represent his case before learned Commissioner (Appeals). Therefore, in the interest of fair place and justice, I am inclined to grant an opportunity to the assessee to represent his case before learned Commissioner(Appeals).”
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