Atimukt Jain vs Income Tax Officer, Ward 1 & Anr.

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of the Additional/Joint Commissioner of Income Tax (Appeals)-5, Kolkata [in short ‘the CIT(A)’] dated 23.12.2025, for Assessment Year 2012-13.

A perusal of the impugned order shows that the CIT(A) had issued multiple notices to the assessee on the email addresses [email protected] and [email protected] i.e. the email addresses available on e-filing portal of the Department. Since, the assessee failed to respond to the said notices, the CIT(A) dismissed appeal of the assessee in ex-parte proceedings without commenting on merits of the issues raised in the appeal. The assessment order is also an ex-parte. Multiple notices were issued to the assessee by the Assessing Officer (AO), however, the assessee failed to respond to the notices issued by the AO. In absence of any response from the assessee, the AO completed assessment ex-parte invoking provisions of section 144 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').

Considering entire facts of the case and in interest of justice, I deem it appropriate to restore this matter to the AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee in Form No.36 filed before the Tribunal has given email address [email protected]. The AO is directed to issue notice on the said email address. The assessee upon service of notice shall respond to the same, without fail.

In the result, impugned order is set aside appeal of assessee is allowed.