Draft Order Sent to e-mail ID of Branch Office isn’t Justified If Notice Was Sent to e-mail ID of Assessee | HC

Case Details: Indian Bank vs. Deputy Commissioner of Income-tax - [2023] 156 taxmann.com 264 (Madras)

Judiciary and Counsel Details

• • C. Saravanan, J.
  • G. Baskar for the Petitioner.
  • Ramana Kumar, Sr. Standing Counsel & Mrs Hema Muralikrishnan, Sr. Standing Counsel for the Respondent.

Facts of the Case

The specific case of the petitioner was that the designated E-mail ID was furnished by the petitioner for the purpose of e-filing and for receipt of notices. However, the Assessing Officer (AO) sent a notice and draft assessment order to the e-mail ID other than the designated e-mail ID of the assessee.

Aggrieved by the order, the assessee filed a writ petition to the Madras High Court.

High Court Held

The High Court held that despite sending notices to certain email addresses of the assessee and making them available on the portal for the assessee to retrieve, there was inadequate information at the headquarters regarding the communication of the notice.

Merely because intimations were sent to one of the Branch Offices of the assessee, it was not sufficient for completing the assessment, particularly when notice under section 142(1) was earlier sent to the assessee’s correct e-mail ID, which was also responded.

Accordingly, the impugned order was set aside, and the case is remitted to the ITO to pass a fresh order.