Notices for Appeal Sent to Incorrect Email-ID: ITAT Restores Matter to CIT(A) [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) restored the appeal to the Commissioner of Income Tax ( Appeals ) [CIT(A)] after finding that the notices for the appeal had been sent to an incorrect email ID.

Conscient Infrastructure P. Ltd.,appellant-assessee,challenged the order dated 14.05.2024 for the Assessment Year ( AY ) 2017-18 passed by CIT(A).The assessee's counsel, Saurav Rohatgi, stated that the CIT(A) dismissed the appeal in ex-parte proceedings. He explained that, except for one, the notices were never received by the assessee because they were sent to the wrong email address.

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The correct email address, as per Form No. 35, was yogesh.gupta@conscient.in, but the CIT(A) sent them to ajay.gupta@conscient.in. The counsel argued that the assessee had a strong case and, if the appeal were restored, the assessee would present the merits before the CIT(A).

The revenue counsel, Vivek Kumar Upadhyay, defended the impugned order, stating that the CIT(A) had given ample opportunity to the assessee, but the notices went unresponded.

The two member bench comprising Vikas Awasthy ( Judicial Member ) and S Rifaur Rahman ( Accountant Member ) heard both sides and reviewed the orders of the authorities. It was found that the CIT(A) had sent notices to the assessee on five occasions. The assessee responded to one notice and asked for an adjournment, but did not respond to the other four. The assessee’s counsel submitted a copy of a notice dated 16.02.2024, showing that the notices were sent to the wrong email ID, which is why they were not received.

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The tribunal decided to restore the appeal to the CIT(A) for a fresh hearing, giving the assessee a fair chance to make submissions. The CIT(A) was instructed to send notices to the correct email ID, and the assessee was to respond to them promptly.

In short, the impugned order was set aside and 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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