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Facts
The assessee filed its return of income for AY 2018-19. The return was processed under Section 143(1) of the IT Act, but the assessee claims to have not received the intimation order. The appeal before the CIT(A) was dismissed for being belated.
Held
The Tribunal observed that the assessee had not received the intimation order. Therefore, the matter was remitted to the jurisdictional assessing officer to supply the copy of the intimation and decide the issue afresh.
Key Issues
Whether non-receipt of the intimation order under Section 143(1) of the IT Act constitutes sufficient cause for condoning the delay in filing an appeal.
Sections Cited
143(1), 154
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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI PRAKASH CHAND YADAV
PER PRAKASH CHAND YADAV, JUDICIAL MEMBER Present appeal of the assessee is arising from the order of the Ld.CIT(A) dated 17/02/2025 having DIN & Order No: ITBA/APL/S/250/2024- 25/1073360370(1) and relates to the A.Y. 2018-19.
Brief facts of the case are that assessee in this case filed its return of income declaring total income of Rs. 55,10,310/-. The same was processed u/s. 143(1) of the IT Act. However, the assessee has not received the intimation order u/s. 143(1). It is pertinent to note here that the last date of filing the return of income was 31/08/2018. However, the assessee has 20/03/2019 and hence the CPC has not granted certain claims of the assessee which claims are not known to the assessee because the assessee has not received the order of intimation till date.
Be that as it may, aggrieved with the action of CPC, assessee has filed an appeal before the Ld.CIT and assailed the demand raised by CPC. However, the Ld.CPC dismissed the appeal of the assessee on the ground that the appeal has been filed belatedly by 337 days and hence not maintainable. It is the view of the Ld.CIT(A) that the explanation submitted by the assessee with respect to the condonation of delay was devoid of any merit.
Aggrieved with the order of Ld.CIT(A), the assessee came up in appeal before us and argued that the order of CPC u/s. 143(1) of the IT Act has not been received till date and hence non-receipt of order would constitute sufficient cause for filing the appeal beyond the time limit.
The Ld.DR relied upon the orders of the authorities below.
We have heard the rival submissions and perused the materials available on record.
We observe that the assessee has not received the intimation order as evident from annexure – 3 of the paper book. Perusal of this screenshot would show that no such page is there. It is interesting to note that on 24/06/2025 also, the assessee has logged in to the e-filing portal of the department and found that no order of intimation is there. Therefore, considering the facts and circumstances of the case, we remit this matter to the file of jurisdictional assessing officer with the direction that he will supply the copy of intimation, which has not been received by the assessee and then decide the issue as per law. Further, we direct the assessee also to
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26th June, 2025.