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TMI Blog2024 (6) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A) has neither issued notice on the email address given in the profile information or alternate email address given. As per clause 11 of the CBDT Notification No. 139 dated 28.12.2021, the ld. CIT(A) is required to communicate the notice through the email id available in Form 35 of the appeal memo. In our view, the issue of notice by the ld. CIT(A) on the email address other than the email address given in Form 35 of the appeal, tantamount to issue of notice on wrong and invalid address and as such no service of notice. In our view, rejection of appeals without valid service of notice either by postal address or electric communication and further without discussing merits of the case would be held to be in gross violation of principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be entitled to be granted sufficient opportunity of being heard to file his reply and the ld. CIT(A) of course be entitled to examine the same and pass afresh order thereafter. In view of natural justice, we consider it deem fit to remand back to the matter to the file of the CIT(A) to adjudicate the appeal afresh after granting sufficient opportunity of being heard and considering the submissions made by the appellant assessee. - DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER Appellant by: Sh. Rohit Kapoor, CA, Sh. V. S. Aggarwal, ITP Sh. Sudhir Sehgal, AR Respondent by: Sh. Rajiv Wadhera, Sr. DR ORDER Per Dr. M. L. Meena, AM: These captioned appeals have been filed by the assessees against the separate or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed by the ld. CIT(A) u/s 250(6) is bad in law as he has failed to appreciate the facts that the assessee has declared agricultural income during the assessment year under consideration and maintained proper record of substantial landholdings for earning the agricultural income. Thus, the ex-parte order passed by the ld. CIT(A) without appreciating the merits of the case by issuing a notice on the email address of the former CA [email protected] is bad in law. The counsel has requested that the matter may be remanded back to the ld. CIT(A) to adjudicate the grounds of merits of the case after granting adequate opportunity of being heard by way of issuing notices on the email address given in Form 35 of the appeal memo. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be in gross violation of principles of natural justice. This issue of ex-parte order passed by the ld. CIT(A) due to lack of proper service of notice has been settled by various courts, acknowledging that it is impractical for the assessee to consistently monitor the e-portal of the Income Tax Department. 6. Recently, the Hon ble Punjab Haryana High Court in the case Munjal BCU Centre of Innovation and Entrepreneurship, Ludhiana v. CIT(E), Chandigarh 160 taxmann.com 629 observed that the Income Tax Department must communicate notices in accordance with the provisions of law and tax-payers are not accepted to keep the department e-portal open in all the times. It is further observed that before any action is taken by the department, the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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