Issue of notice at incorrect email id- Assessment order set aside by ITAT
Its a trite law that unless notice is communicated to the addressee, he cannot respond to it.
In this case, tax authority issued notice on an incorrect e-mail Id owing to which Appellant was unaware of any notice being served on them, and naturally no response to the notice could be filed. Whereas, in absence of any response from Appellant, the tax authority passed an adverse order.
Before Hon’ble ITAT, it was argued that, the email communicating the notice was sent on an e-mail Id which was not in accordance with the provisions of the Income-tax Act, 1961 i.e., it wasn’t the registered e-mail Id. Owing to which the Appellant could not acknowledged the serving of notice, and thereafter passing of an adverse order is nothing but violation of Principle of Natural Justice, which de-facto turns the proceedings bad in law.
Accordingly, it was requested to direct the respective tax authority to grant the Appellant fresh opportunities to present its case.
The copy of the order passed by ITAT is as under: