MANO CHITRA SEKAR,HOSUR vs. INCOME- TAX OFFICER, WARD - 1, HOSUR

Before us, the Ld. AR submitted that the assessee had received a physical notice from the Income-tax Department and, in response thereto, filed a reply to the show-cause notice on 06.03.2024 through the Income-tax portal. It is submitted that at the relevant time, the email ID reflected in the portal was “sathyatooling2023@gmail.com,” which did not belong to the assessee, and therefore, the assessee updated her correct email ID “sekarmanochitra@gmail.com” on the same day. However, the assessment order dated 08.03.2024 which was subsequently passed was not received by the assessee on the updated email ID, and no physical copy of the order was served. Hence, the assessee was unaware of the assessment order being passed and only on receipt of telephonic communication from the Income-tax

The Ld.DR supported the order of the FAA.

We have heard the rival submissions and perused the material available on record. On perusal of the order of the FAA, we note that the assessee had explained the reasons for the delay in filing the appeal; however, the FAA dismissed the appeal on the ground that the assessee failed to establish sufficient cause for condonation of delay. The Ld.AR submitted that the assessment order was not received by the assessee on the updated email ID and that the assessee became aware of the order only upon receiving telephonic communication from the Income-tax Department regarding the outstanding demand. Considering the facts and circumstances of the case, we find that the reason stated by the assessee seems quite reasonable and hence, we condone the delay in filing the appeal before FAA and also direct him to admit the appeal and adjudicate the same on merits. Accordingly, we set aside the order of FAA and remit the matter

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