The petitioner assessee filed her return of income for the AY: 2022-23, wherein she disclosed her registered email address tradingbco@gmail.com.  The Income Tax Department processed the ITR u/s 143(1) without any discrepancy and served the intimation on the registered email address.  Subsequently, it was found on the income tax portal several notices u/s 143(2) and 143(1) as also ex parte assessment order.  However, all these notices and assessment order were not communicated to the assessee’s registered email address but were sent to an unregistered email address named karun_b2001@hotmail.com. 

On Writ by the petitioner-assessee, the Hon’ble Court noted that the assessment proceedings were vitiated due to procedural lapses and non-compliances of statutory provisions as mandated u/s 282, resulting into depriving the petitioner of a fair opportunity to respond, violating the principles of natural justice. 

The Court further observed that the respondent’s reliance on the petitioner’s PAN database or an alternate email address cannot substitute for statutory compliance, that the assessment completed without issuance of notice u/s  143(2) is bad in law and accordingly the assessment order, demand notice and penalty notices are quashed, with a direction to the respondent authorities to issue fresh notices with strict adherence to the statutory provisions and ensuring proper service to the petitioner. (AY. 2022-23)