Sachin Gupta vs Income Tax Officer Ward 48(1)

PER VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 14.01.2025, for Assessment Year 2018-19.

Shri Ashish Jain, appearing on behalf of the assessee submits that no notice of hearing was ever served on the assessee on the email address provided in Form No. 35 i.e. [email protected]. The Id. Counsel for the assessee submits that if an opportunity is granted, the assessee would make submissions before the CIT(A).

This appeal is against an ex-parte order of CIT(A). As per the impugned order, the CIT(A) had issued four notices to the assessee. However, no response was received by the CIT(A) from the assessee on any of the notices. The contention of the assessee is that the notices were not served on the email address provided in Form No. 35, therefore, the assessee could not respond to the notices. Considering the facts, I deem it appropriate to restore the appeal back to the CIT(A) for denovo adjudication on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The CIT(A) shall issue notice(s) to the assessee on the email address provided in Form No. 35. The assessee upon service of the notice(s) shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Tuesday the 19^th day of May, 2026.