ITAT Sets Aside Ex-Parte CIT(A) Order Over Alleged Wrong Email Notice, Directs Fresh Hearing After Service at Registered Email Address:

The Income Tax Appellate Tribunal (ITAT), Patna ‘SMC’ Bench, has set aside an ex-parte order passed by the CIT(A) in the case of Ashutosh Shah for Assessment Year 2017-18. The Tribunal directed the CIT(A) to reconsider the case after sending notice to the assessee’s registered email address and providing him an opportunity to be heard.

The appeal was filed against an order dated January 20, 2026, passed by the National Faceless Appeal Centre (NFAC), Delhi. The assessee approached the Tribunal with a delay of 66 days in filing the appeal and requested that the delay be condoned.

The assessee explained that he could not appear before the CIT(A) because the notice had allegedly been sent to an incorrect email ID. As a result, the appellate authority passed an order without hearing his side. He requested the Tribunal to condone the delay and send the matter back to the CIT(A) for fresh consideration.

The Departmental Representative opposed the appeal and relied on the orders passed by the lower authorities.

The Tribunal heard both sides and looked at the records available and accepted it had to reconsider the matter. It noted that the assessee had made a specific submission that the notice was issued to the wrong email address and that the case was decided without his participation.

Accordingly, the Tribunal set aside the CIT(A)’s order and remanded the matter for fresh adjudication. It directed the CIT(A) to serve notice at the assessee’s registered email address, [email protected], and pass a fresh order in accordance with the law after giving the assessee a proper opportunity to present his case.

The Tribunal partly allowed the appeal for statistical purposes.