Ex-parte order passed by serving notice on email – ITAT remanded back the matter to AO
The Income Tax department is communicating Tax Payers through e-mail and through SMS alerts. Many a times the Tax Payers do not access email or could not be proactive on SMS alerts since the phone number may have been changed or kept for office use. The Tax Payers need to update profile on the portal in cases of changes in Mobile or email.
In a recent case, the Tax Payer neither responded Show Cause Notice issued by Department nor complied Commissioner Appeals Proceedings, ITAT Condoned Delay in filing appeal of 52 days considering lack of education amongst partners & forwarding mail to CA. ITAT further admitted additional evidences against additions. The issue remitted back to CIT(A) in the interest of Principles of Natural Justice.
The copy of the order is attached herewith:
