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Facts
The assessee's appeal was dismissed by the Ld.CIT(A) ex parte due to a delay of 180 days, which the assessee claimed was caused by technical glitches in receiving the assessment order. The assessee only became aware of the order on 19.06.2023, despite it being passed on 21.12.2022.
Held
The Tribunal condoned the delay of 180 days, granting the assessee one more opportunity to present their case. The appeal was restored to the file of the Ld.CIT(A) for adjudication on merits, subject to the assessee paying Rs. 5,000/- to the State Legal Aid Authority.
Key Issues
Whether the delay in filing the appeal should be condoned due to technical glitches, and if the Ld.CIT(A) erred in passing an ex parte order without properly considering the assessee's submissions.
Sections Cited
147, 148, 143(3)
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 19.03.2025 for the Assessment Year (hereinafter referred to as "AY”) 2021-22.
At the outset, the Ld.AR of the assessee brought to our notice that the impugned order of the Ld.CIT(A) is an ex parte order passed by the First Appellate Authority without hearing the assessee that too without condoning the delay of ‘180’ days by holding the appeal to be not maintainable. According to the Ld.AR, the Ld.CIT(A) erred in not condoning the delay and brought to our notice that the assessee was not aware of the assessment order being passed on 21.12.2022 due to technical glitches in the internet/e-mail of the assessee which led to the assessee coming to know about the assessment order only on 19.06.2023 which fact is found to have been duly reflected in Form 35 filed before the Ld.CIT(A). Therefore, according to the Ld.AR, action of the Ld.CIT(A)
1. holding the assessee to have belatedly filed the appeal by ‘180’ days is not consistent with the material on record. According to the Ld.AR, the assessee had asserted before the Ld.CIT(A) that the assessee had come to know about passing of the impugned order only on 19.06.2023 [refer Form 35] and submitted about the problem/glitches faced by the assessee in his internet/e-mail. However, the Ld.CIT(A) hurriedly had passed the order without bothering to look into the veracity of the submissions made by the assessee. Be that as it may, we note that the Ld.CIT(A) has passed an ex parte order qua assessee by taking note that the assessment order has been passed on 21.12.2022, against which, the assessee had preferred an appeal only on 13.07.2023 and thereby there was delay of ‘180’ days in filing of appeal before him. According to the Ld.CIT(A) other than the assessee’s assertion that he received the assessment order only on 19.06.2023, there is no other material to show that actually the assessee came to know about the assessment order having been passed on that day i.e. 19.06.2023 can’t be accepted and was pleased not admit the appeal for adjudication. However, we are of the view that one more opportunity must be granted to assessee, which view we take considering the fact that the assessee had participated in the assessment proceedings and there was no reason/gain to him in not preferring an appeal within the prescribed time. Moreover, taking note of the reason given by the assessee [glitches in the internet] for not receiving the copy of assessment order, which fact has not been disproved, we give the benefit of doubt to the assessee and condone the delay of ‘180’ days in filing of appeal before the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) to decide the appeal on merits after hearing the assessee subject to assessee remitting cost of Rs.5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court within three (3) months of receipt of this order; and produce necessary proof of depositing of the same before the Ld.CIT(A) and the Ld.CIT(A) is directed to adjudicate the grounds of appeal after hearing the assessee in accordance to law.
The Ld.AR has undertaken to appear and file the written submissions and other relevant documents in support of grounds of appeal before the Ld.CIT(A), which we expect the assessee to fulfill.
Order pronounced on the 22nd day of August, 2025, in Chennai.