MIDAS SAFETY PRODUCTS PVT. LTD.,COIMBATORE. vs. DCIT-CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE

ITA 3568/CHNY/2026Status: DisposedITAT Chennai25 August 2026AY 2013-144 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding sufficient cause. The matter was remitted to the FAA for fresh adjudication as the assessee could not effectively participate in the proceedings due to incorrect email service.

What were the facts?

The assessee filed an appeal with a delay of 55 days, stating that they did not receive communication from the First Appellate Authority (FAA) due to notices being sent to an incorrect email address. The assessee only became aware of the order when engaging new consultants.

What were the issues?

Whether the delay in filing the appeal is condonable and if the matter should be restored to the FAA due to non-receipt of notices at the correct email address.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI GAGAN GOYAL

Hearing: 25.08.2026Pronounced: 25.08.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 28.02.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14.

ITA No.3568/CHNY/2026 - 2 - Midas Safety Products Pvt.Ltd. 2. There is a delay of 55 days in filing the appeal. The assessee has filed a petition for condonation of delay supported by an affidavit. It is submitted that the assessee did not receive any communication or intimation regarding the hearing notices or the passing of the impugned appellate order at the e-mail address furnished and registered by it. It was further submitted that the hearing notices as well as the appellate order were sent to an incorrect e-mail address and, consequently, the assessee remained unaware of the appellate proceedings and the passing of the order by the First Appellate Authority. Subsequently, when the assessee engaged new consultants in the second week of June 2026 to review its pending compliances and return-filing requirements from FY 2026-27 onwards, the consultants noticed that the appellate order had already been passed. Thereafter, without any undue delay, the assessee filed the present appeal before the Tribunal. On perusal of the reasons stated and the material on record, we are of the view that sufficient cause has been shown for the delay and no wilful or deliberate laches can be attributed to the assessee. Accordingly, the delay of 55 days is condoned and the appeal is admitted for adjudication on merits.

The Ld.AR for the assessee submitted that e-mail communications from the office of the First Appellate Authority (FAA) were not

ITA No.3568/CHNY/2026 - 3 - Midas Safety Products Pvt.Ltd. received by the assessee since it was not sent to the e-mail id given by the assessee in Form 35. In this context, the ld.AR placed on record the notice issued from the office of the First Appellate Authority and the Form 35 filed before the FAA. Since, the assessee has not received the hearing notices sent through email, resulted in non-cooperation of assessee during the appellate proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of its case.

The Ld.DR was duly heard.

We have heard the rival submissions and perused the material available on record. We find that the notices issued by the office of the First Appellate Authority were served at an incorrect e-mail address and not at the e-mail address furnished by the assessee in Form No.35. Consequently, the assessee could not effectively participate in the appellate proceedings. In the circumstances, we are of the view that there is sufficient cause for restoring the matter to the file of the First Appellate Authority. Accordingly, the matter is remitted to the file of the FAA for fresh adjudication in accordance with law. The FAA shall afford reasonable opportunity of hearing to

ITA No.3568/CHNY/2026 - 4 - Midas Safety Products Pvt.Ltd. the assessee. The assessee is directed to cooperate with the appellate proceedings, furnish all necessary details and evidences, and shall not seek unnecessary adjournments. It is ordered accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 25th August,2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (गगन गोयल) (GAGAN GOYAL) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 25th August, 2026 RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Coimbatore 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.08.28 17:42:21 +05'30'

Recent GST High Court judgments

Search GST case law →