Ex parte order passed without considering e-mail sent to AO restored by ITAT

Ex parte order passed without considering e-mail sent to Assessing Officer and CIT(A) restored back to AO by ITAT 

ABCAUS Case Law Citation:
ABCAUS 2601 (2018) (10) ITAT

The instant appeal was filed by the revenue against the order of the CIT(A).

The assessee was an individual and filed her return of income declaring total income of Rs. 5,60,390/-. Despite issue of notice u/s 143 (2) and 142 (1) there was no compliance from the assessee. The Assessing Officer, therefore, completed the assessment u/s 144 of the Act and determined the total income at Rs. 10,71,560/- by adding an amount of Rs. 5,17,166/- estimating the profit at 2% of the turnover.

In appeal the CIT(A) dismissed the appeal by upholding the addition made by the Assessing Officer on the ground that assessee did not make any compliance to the various notices issued by the Assessing Officer.

The assessee submitted that the assessee had sent e-mail to the Assessing Officer on two occasion giving all the details as called for by him. However, these details were neither considered by the Assessing Officer nor by the CIT(A).

Further it was submitted that the case was not effectively represented by the counsel for the assessee. It was submitted that in the interest of justice the matter should be restored to the file of the Assessing Officer since the assessment was completed ex-parte.

The Tribunal noted that admitted fact was that the assessment was completed exparte by the Assessing Officer due to non appearance by the assessee before him despite service of notice. However, as per the submission of the assessee, the e-mail sent by the assessee were not considered by the Assessing Officer or CIT (A).

Considering the totality of the facts of the case and in the interest of justice the Tribunal restored the matter to the file of the Assessing Officer with a direction to decide the issue afresh.  It was directed that the Assessing Officer shall give due opportunity of being heard to the assessee and decide the issue as per law. The assessee was also directed to appear before the Assessing Officer and substantiate her case failing which the Assessing Officer shall pass appropriate order as per law.

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