JORA SINGH,VILLAGE JODHPUR BARNALA V. ITO BARNALA, BARNALA

ITA 406/CHANDI/2025

AI Insights

The case involves Jora Singh, the appellant, who appealed against the orders of the Assessing Officer and the CIT(A), which were passed ex-parte. The appellant contended that they were unable to attend the proceedings due to emails from the Department landing in the spam folder, which led to non-compliance and subsequent ex-parte orders. The Tribunal found that both the Assessing Officer and the CIT(A) had passed their orders without considering the detailed submissions of the Assessee, thus violating the principles of natural justice. Consequently, the Tribunal decided to remand the matter back to the Assessing Officer for a fresh decision on merit.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711305 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2021-2022
• Laws Referred To: I.T. Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: SUDHIR SEHGAL
• Keywords: Reasonable cause; Principle of natural justice
• Section: 144

Judgement Text

"आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 406 & 407/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2021-22 Jora Singh, S/o Sh. Gurdev Singh, Vill. Jodhpur (Barnala) (Rural 1), Barnala KTY, S.O.Barnala, Punjab 148101 बनाम Vs. The ITO, Ward, Barnala èथायी लेखा सं./ PAN NO: GTUPS0945H अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Sudhir Sehgal, Advocate राजèव कȧ ओर से/ Revenue by : Sh. Vivek Vardhan, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 23.07.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 24.07.2025 आदेश/Order Per Krinwant Sahay, AM: Captioned appeals have been filed by the assessee against the separate orders each dated 21.12.2024 passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi. Printed from counselvise.com 409 & 410-Chd-2025 Jora Singh, Barnala 2 2. The Assessee has preferred identical grounds of appeal in both the captioned appeals. The sole issue raised in both the appeals is that the orders passed by the Assessing Officer and CIT(A) are ex-parte order and the Assessee was prevented by sufficient and reasonable cause in not attending the proceedings before Ld. CIT(A) as the e.mails for hearing sent by the Department have been oversighted by the authorized representative of the Assessee as they had gone in spam folder and, thus, the Assessee could not comply with. 3. At the very outset, ld. Counsel for the Assessee pointed out that the assessment orders in both these cases have been passed u/s 144 read with section 144B of the I.T. Act, so, before passing the order, the Assessing Officer has not considered the detailed submissions of the Assessee. 4. Aggrieved with the order of the AO, the Assessee filed an appeal before the Ld. CIT(A) but here also all the notices were sent by the CIT(A) on e.mail and as claimed by the Assessee, all notices / commutations went to the Printed from counselvise.com 409 & 410-Chd-2025 Jora Singh, Barnala 3 spam folder which the Assessee could not see, therefore, there was no compliance before the Ld. CIT(A) also. As a result, the CIT(A) has also passed an ex-parte order. The ld. Counsel for the Assessee requested that in the fitness of things, the matter may be remanded back to the AO for decision afresh. 5. Per Cotnra, Ld. DR relied on the orders of the authorities below. 6. We have considered the request of the Counsel of the Assessee and we find that in both the matters, the Assessing Officer has passed an ex-parte orders and similarly the Ld. CIT(A) had also passed an ex-parte orders without giving any findings on merit on the basis of material available on record. Therefore, we are of this considered view that in the interest of justice, the matter should be remanded back to the AO. Accordingly, keeping in view the element of natural justice, these cases are remanded back to the Assessing Officer for decision afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Printed from counselvise.com 409 & 410-Chd-2025 Jora Singh, Barnala 4 Assessee, no doubt, shall cooperate in the fresh proceedings before the AO. All pleas available under the law shall remain so available to the assessee. Ordered accordingly. The appeals of the Assessee are allowed for statistical purposes. 8. In the result, both the appeals are allowed for statistical purposes. Order pronounced on 24.07.2025. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "