Appeal order set aside as assessee clearly indicated notice not to be sent on email

ITAT set aside order as in Form No.35 assessee had clearly indicated his choice that no notice/communication should be sent on email 

In a recent judgment, ITAT Ahmedabad set aside appeal order as assessee in Form No. 35 had clearly indicated his choice that no notice/communication should be sent on email but all the notices were sent by CIT(A) only on the email ID.

ABCAUS Case Law Citation:
4248 (2024) (09) abcaus.in ITAT

In the instant case, the assessee had challenged the order passed by the CIT(A) / National Faceless Appeal Centre in confirming the addition towards agricultural income.

The appellant assessee was an Agriculturist and residing in a remote village. For the relevant Assessment Year he filed his return of income declaring total income of Rs. Nil along with agriculture income.

The case was selected for limited scrutiny for the reason “Large agricultural income shown in ITR and Large cash deposit during demonetization”.  The assessment was completed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961 (the Act) taxing the agricultural income not considered genuine.

Aggrieved with the order of the AO, the assessee had filed an appeal before the First Appellate Authority, which was dismissed by the CIT(A).

Before the Tribunal, with respect to delay in filing the second appeal, the assessee submitted that the order of the CIT(A) was received on the email of his nephew who did not inform him in time. It was further submitted that the assessee was not a tax savvy. The delay was condoned by the ITAT.

It was submitted that the CIT(A) had dismissed the appeal without examining the merits of the case. Only three opportunities were provided to the assessee by the CIT(A), which could not be complied by the assessee and as a result the appeal was dismissed for non-prosecution.

It was submitted the assessee being an agriculturalist was residing in village and e-mail id of his nephew was given in the appeal memo. It was submitted that in Form No. 35, the assessee had indicated that no notice/communication may be sent on the email. Still, the notices were sent by CIT(A) only on the email and no physical notice was received by the assessee, which resulted in non-compliance on the part of the assessee.

The assessee requested that the matter may be set aside to the file of the CIT(A) to decide the matter on merits after allowing another opportunity of being heard to the assessee.

The Tribunal observed that the Form No. 35 that the assessee had clearly indicated his choice that no notice/communication should be sent on email. As explained by the assessee, no physical notice was received by the assessee and all the notices were sent by the CIT(A) only on the email ID as mentioned in Form No. 35. As explained the said email ID pertained to his nephew who was

not residing with him. As a result, the assessee could not be timely communicated about the requirement of compliance before the CIT(A).

In view of above facts, the Tribunal opined that matter may be set aside to the CIT(A) to allow another opportunity of being heard to the assessee and, thereafter, decide the matter on the merits of the case. The CIT(A) was directed to issue notice to the assesse on email ID as well as by physical mode.

Accordingly, the appeal was allowed.

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