ITAT Ahmedabad Remands Matter to CIT(A) After Notice Sent to Wrong Email

The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has set aside an order and sent the case back for fresh review after it was found that the notices were sent to the wrong email address, due to which the assessee did not get a proper chance to present his case

The case of the assessee, Anilkumar Ramanbhai Amin, was reopened based on the cash deposits of Rs 17,03,500 made by him in his savings account. As a result, the Assessing Officer made an addition of Rs 43,17,619 under Section 69A and Rs 3,440 as unrecorded interest income.

The petitioner filed an appeal before the CIT(A) but the same was dismissed. Therefore, the taxpayers appealed before the ITAT Ahmedabad.

Before the ITAT, the petitioner argued that he never received any notice from the CIT(A) because the notices were sent to a wrong email ID. It was contended that the CIT(A) upheld the assessment order without giving a proper opportunity of hearing and without examining the submission of the assessee.

The Tribunal agreed with the assessee’s argument that the notices were actually sent to the wrong email address, due to which he could not appear before the CIT(A). The tribunal concluded that the CIT(A) dismissed the case ex parte.

Therefore, following the principles of natural justice, the ITAT remanded the matter to CIT(A) for fresh consideration after giving the taxpayer a fair hearing.