In a significant development, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ordered a re-adjudication of a case due to a critical error in the communication process. The notices to fix the date of the hearing were mistakenly sent to an incorrect email address, leading to the need for a fresh review.
The case involved an assessment under Section 144 of the Income Tax Act, where the Assessing Officer issued an assessment order due to the lack of compliance and supporting proof from the taxpayer, Syed Nadeem Abbas, regarding the claimed agricultural income.
The matter was chosen for limited scrutiny under CASS (Computer Assisted Scrutiny Selection) concerning “large agricultural income.” However, no documentary proof was provided by the taxpayer, resulting in the addition of this income from additional sources.
Subsequently, the taxpayer appealed the assessment, but the Commissioner of Income Tax (Appeals) scheduled multiple hearing dates that the assessee failed to attend. Unfortunately, the hearing notices were sent to an incorrect email address, ‘caspagrwal@gmail.com’.
The error in the email address, ‘caspagrwal@gmail.com’ instead of the correct ‘caspagarwal@gmail.com’, went unnoticed, causing the non-receipt of crucial hearing notices.
Representing the assessee, Sachin Jain highlighted this discrepancy and stressed that the proceedings were conducted digitally at the first appellate stage, with hearing dates communicated via email as per Form 35.
Acknowledging the error and the need to rectify the situation, a two-member Bench decided to remand the case back to the Commissioner of Income Tax (Appeals) for a fresh review. This decision ensures that the assessee gets a fair opportunity to present their case and be heard appropriately, addressing the communication mishap.
This order emphasizes the importance of accurate communication in the appellate process and underlines the significance of a fair review for all taxpayers involved.
Case Title: Sayed Nadeem Vs ITO; Citation: ITA No. 114/DEL/2023
To know more about section 144 assessment (Best Judgement Assessment) CLICK HERE
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