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Alampalli Seetharam Udaya Shankar Vs ITO (ITAT Bangalore)
Assessee was not aware of the notices issued since the same were uploaded only on the e-filing portal: ITAT provided assessee with one more opportunity to represent his case and accordingly the issues are restored to the files of the CIT(A)
In the case of Alampalli Seetharam Udaya Shankar vs ITO, the ITAT Bangalore dealt with an appeal where the CIT(A) had dismissed the assesseeтАЩs case without adjudicating on its merits. The CIT(A) rejected the appeal due to a delay of 246 days in filing, observing that the assessee had not filed any written submissions in response to the notices issued. The assessee, however, contended that the notices were not physically received, as they were only uploaded on the e-filing portal, which led to the lack of response. In light of this, the assessee requested another opportunity to present their case.
The ITAT, considering the circumstances and in the interest of justice, allowed the appeal for statistical purposes, restoring the case to the CIT(A) for further proceedings. The tribunal emphasized the need to provide the assessee with one more chance to represent their case, given the delay in receiving the notices. The matter was directed back to the CIT(A), with the assessee required to explain the delay in filing the appeal.
The ITATтАЩs ruling highlighted the importance of ensuring fairness in the appeal process, particularly when issues arise due to communication challenges. The case was thus sent back to the CIT(A) for fresh consideration and a fair hearing.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This appeal at the instance of the asses see is directed against CIT(A)тАЩ s order dated 21.07.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called тАШthe ActтАЩ). The relevant Assessment Year is 2015-16.
2. There is a delay of one day in filing this appeal before the Tribunal. The learned Counsel for the assessee submitted that the delay in filing the appeal was due to the ill health of the ITP during the relevant period. We are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, we condone the delay and proceed to dispose off the appeal on merits.
3. At the very outset, we notice that CIT(A) has dismissed the appeal of the assessee in limine without adjudicating on merits. The CIT(A) did not condone the delay of 246 days in filing the appeal before him. The CIT(A) has observed that assessee has not filed any written submission in response to the notices issued from the Office of the CIT(A). The learned AR submitted that none of the notices were served upon the assessee physically and assessee was not aware of the same. It was submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent his case before the CIT(A).
4. Learned DR supported the Order of the CIT(A).
5. We have heard the rival submissions and perused the material on record. The Office of the CIT(A) had issued several notices directing the assessee to file written submissions. Since there was no response by the assessee to the notices issued, the CIT(A) passed ex-parte order. It is the claim of the assessee that assessee did not receive any of the physical hearing notices sent by the CIT(A). It was submitted that assessee was not aware of the notices issued since the same were uploaded only on the e-filing portal. In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent his case and accordingly the issues are restored to the files of the CIT(A). The assessee is directed to explain the delay in filing the appeal before the CIT(A). It is ordered accordingly.
6. In the result, appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the open court on the date mentioned on the caption page.
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