Notice for hearings sent to wrong address: ITAT directs Readjudication [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench, while directing readjudication, observed that a notice for hearings had been sent to a wrong address.

The assessee, Grand Venezia Commercial Towers Private Limited, is engaged in the business of real estate, construction, and development. After filing the return of income, the assessor's case was selected for scrutiny. Thereafter, the AO concluded the assessment and, by invoking the provisions of Section 14A of the Act, made additions and various disallowances.

Aggrieved by the order, the assessee filed an appeal before the CIT(A), who dismissed the appeal of the assessee and made an ex parte order. Thereafter, the assessee filed an appeal against the DRP order before the tribunal.

During the appeal proceedings, Vikas Jain, Counsel for the assessee, submitted that the notices of hearing issued by the AO were sent to the wrong address and a notice through email was also sent to the wrong mailing address. Vivek Kumar Upadhyay, Counsel for Revenue, supported the order of lower authorities.

After reviewing the facts and records, the two-member bench of Pradip Kumar Kedia (Accountant Member) and Kul Bharat (Judicial Member) observed that the notice for participating in assessment proceedings had been sent to the wrong address.

Therefore, the bench directed readjudication by providing an opportunity of being heard to the assessee.

To Read the full text of the Order CLICK HERE

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