MANPREET SINGH RANDHAWA,MALERKOTLA V. ADDITIONAL / JOINT / DEPUTY / AC / ITO, NATIONAL FACELESS ASSESSMENT CENTYER

ITA 29/CHANDI/2025

AI Insights

The case involves an appeal by Manpreet Singh Randhawa against the order of the CIT(A) which confirmed an addition of Rs. 35,00,000 made by the Assessing Officer for the Assessment Year 2014-15. The primary contention was that the CIT(A) passed the order ex-parte as the Assessee did not receive any notices of hearing. The Assessee's counsel argued that the notices were sent to an incorrect email address not mentioned in the appeal form, leading to the Assessee's unintentional non-participation in the appellate proceedings. The Tribunal found merit in the Assessee's argument and decided to set aside the CIT(A)'s order and remand the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396713 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJT KAUR; .
• Assessee Lawyers: DEEPINDER SINGH
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ,चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,‘SMC’,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No.29/CHD/2025 िनधाŊरणवषŊ / Assessment Year : 2014-15 Manpreet Singh Randhawa, Village Dhiro Majra, Jabo Majra, Malerkotla-148022 बनाम The ITO, Ward-1, Malerkotla. ̾थायीलेखासं./PAN NO: CNSPS-5734-D अपीलाथŎ/Appellant ŮȑथŎ/Respondent ( PHYSICAL HEARING ) िनधाŊįरतीकीओरसे/Assessee by : Sh. Deepinder Singh, CA राजˢकीओरसे/ Revenue by : Dr. Ranjt Kaur,Addl.CIT. Sr. DR सुनवाईकीतारीख/Date of Hearing : 26.05.2025 उदघोषणाकीतारीख/Date of Pronouncement : 30-05-2025 आदेश/Order The present appeal has been preferred by the assessee against the order dated 12.12.2024 passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi[hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2014-15. 2. The Assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition made by the Assessing Officer (A.O.) of Rs. 35,00,000/- 2 2 3. At the outset, the ld. Counsel for the Assessee has submitted that the impugned order of Ld. CIT has been passed ex-parte of the assessee. Learned counsel for the Assessee has further invited my attention to the appeal Form No 35, placed at Page 39 of the Appeal file, wherein, email of the Assessee has been mentioned at which the notices can be sent. It is mentioned as “[e-mail].” Learned counsel for the Assessee has further submitted that no notices of hearing has ever been received from Ld. CIT(A) at the aforesaid email address. However, the perusal of the copy of the notices downloaded from the Income Tax e-filing portal reveals that the notices were sent on another email which was “[e-mail]”. This email admittedly has not been mentioned by the Assessee in the appeal Form No 35. Therefore, the notices sent by the Ld. CIT(A) on the above-said email, did not come to the knowledge of the assessee resulting into the passing of ex-parte order of the CIT(A). It appears that non participation of the assessee in the appellate proceedings before the Ld. CIT)A) was not intentional. In view of this, impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Ld.CIT(A) for decision afresh. Ld. CIT(A) will serve the notices of hearing on the email address as mentioned in the appeal Form No. 35 and will give 3 3 proper and adequate opportunity to the Assessee to present his case and thereafter, to decide the matter by way of passing a speaking order. 5. In the result, the appeal of the Assessee is treated as allowed for statistical purposes. Order pronounced on 30-05-2025. (SANJAY GARG) Judicial Member आदेशकीŮितिलिपअŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकरआयुƅ/ CIT 4. िवभागीयŮितिनिध, आयकरअपीलीयआिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 5. गाडŊफाईल/ Guard File आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar 4 4 1. Draft dictated 07.11.2024 Sr.PS 2. Draft first placed before author 3. Approved draft comes to Sr.PS/PS 4 Final draft placed before author 5. Order signed and pronounced on 6 File sent to the Bench Clerk Sr.PS 7. Date on which file goes to the AR 8. Date on which file goes to the Head Clerk. 9. Date of dispatch of Order "