Vishal Mital vs. Income Tax Officer

Parties Involved

Facts Summary

Vishal Mital, the appellant, appealed against the order dated 24/05/2024 passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2014-15. The appellant argued that the first two notices under section 148 of the Income Tax Act, 1961, were not addressed to any specific recipient by mentioning the specific email id, and thus, such notices cannot be deemed to have been either issued or served upon the recipient/assessee. The third notice dated 13.12.2021 was issued to the assessee for the first time by mentioning the email id, which further reinforces the fact that the ITBA portal cannot be found fault with and there was no issuance/service of notice prior to 13.12.2021. The appellant further submitted that the lease agreement and sales book were available with the department, wherein, the same were uploaded on the income-tax portal in submissions to the Grievance Cell on 24/03/2022 since the access to make submissions on the portal during the assessment proceedings were closed on 24/03/2022, even though the last date for submission was 24/03/2022, which was mentioned by the learned Assessing Officer in the assessment order, thereby depriving the assessee of an effective opportunity of submitting complete details and of being heard before the Assessing Officer as well as the learned CIT(A).…

Legal Issues

• 1. Whether the assessee was properly served with the notices under section 148 of the Income Tax Act, 1961?
• 2. Whether the assessee was given a proper opportunity to submit complete details and be heard before the Assessing Officer and the learned CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

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