{"id":53249,"date":"2025-04-26T11:45:02","date_gmt":"2025-04-26T06:15:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/neha-bhawsingka-v-uoi-2024-169-taxmann-com-669-2025-472-itr-335-calhc\/"},"modified":"2025-04-26T11:45:02","modified_gmt":"2025-04-26T06:15:02","slug":"neha-bhawsingka-v-uoi-2024-169-taxmann-com-669-2025-472-itr-335-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/neha-bhawsingka-v-uoi-2024-169-taxmann-com-669-2025-472-itr-335-calhc\/","title":{"rendered":"Neha Bhawsingka v. UOI (2024) 169 taxmann.com 669 \/(2025) 472 ITR 335 (Cal)(HC)"},"content":{"rendered":"<p>The petitioner assessee filed her return of income for the AY: 2022-23, wherein she disclosed her registered email address <a href=\"mailto:tradingbco@gmail.com\">tradingbco@gmail.com<\/a>.\u00a0 The Income Tax Department processed the ITR u\/s 143(1) without any discrepancy and served the intimation on the registered email address.\u00a0 Subsequently, it was found on the income tax portal several notices u\/s 143(2) and 143(1) as also <em>ex parte<\/em> assessment order.\u00a0 However, all these notices and assessment order were not communicated to the assessee\u2019s registered email address but were sent to an unregistered email address named <a href=\"mailto:karun_b2001@hotmail.com\">karun_b2001@hotmail.com<\/a>.\u00a0<\/p>\n<p>On Writ by the petitioner-assessee, the Hon\u2019ble 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.\u00a0<\/p>\n<p>The Court further observed that the respondent\u2019s reliance on the petitioner\u2019s PAN database or an alternate email address cannot substitute for statutory compliance, that the assessment completed without issuance of notice u\/s\u00a0 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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Ex parte  order-Service of notice to an unregistered email address-Violation of principles of natural justice-Assessment order, demand notice and penalty notices are quashed and set aside-Department has given liberty to issue  fresh notices if necessary in accordance with law. [S. 143(2),282,  Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-53249","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dQR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=53249"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53249\/revisions"}],"predecessor-version":[{"id":53250,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53249\/revisions\/53250"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}