The Indore bench of Income Tax Appellate Tribunal (ITAT) directed re adjudication to the assessing officer for the completion of reassessment under Section 147 of Income Tax Act, 1961 without proper hearing.
Rakhi Gautam, the appellant assessee filed appeal against the order of Commissioner of Income Tax( Appeals) for confirming yhe addition made by assessing officer in reassessment proceedings under Section 147 of the Income Tax Act, 1961.
S.N. Agrawal, the counsel for the assessee contended that the Commissioner of Income Tax (Appeals) had not given an effective opportunity of hearing to the assessee before passing an ex-parte order in reassessment proceedings.
Ashish Porwal, the counsel for the respondent submitted that they had no objection if the matter was set aside to the record of the Commissioner of Income Tax (Appeals) for fresh adjudication.
The two member bench comprising of Vijay Pal Rao (Judicial Member) and B.M. Biyani (Accountant Member) held that the assessee was not aware of the notices issued by the Commissioner due to the fact that they were issued to their registered email ID.
It was also observed that the assessee was given one more opportunity to present her case before the Commissioner and the matter was remanded to the Commissioner for fresh adjudication while allowing the appeal filed by the assessee.
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