LNV TECHNOLOGY PVT. LTD.,CHENNAI vs. ACIT, CORP. CIRCLE-4(1), CHENNAI

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 04.12.2024 for the Assessment Year (hereinafter referred to as "AY”) 2018-19.

At the outset, the Ld.AR brought to our notice that the appeal is delayed by ‘42’ days. In this regard, it is noted that the assessee has filed condonation application along with affidavit to support the averments made therein. Having perused the contents of the application filed for condonation of delay and the affidavit, we find that there is reasonable cause for the delay and therefore, we condone the delay and proceed to hear the appeal on its merits.

The Ld.AR brought to our notice that the impugned order of the Ld.CIT(A) is an ex parte order qua assessee because the notices alleged to have been issued to the assessee has gone to the different e-mail IDs other than one reflected in Form No.35. Moreover, according to the Ld.AR, the said notices also went to ‘spam’ account of the assessee and ‘screen shot’ of the same was placed on record. Having gone through the ‘screen shot’, we note that the notice has gone to the ‘spam’ account of the assessee. Hence, we find that the notices issued by the office of the Ld.CIT(A) couldn’t be served upon the assessee, hence, the assessee couldn’t be faulted for not participating in the proceedings before the First Appellate Authority. In the light of the above, we find that there is a violation of principles of natural justice and therefore, we are inclined to set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the grounds of appeal as per sub-section (6) of section 250 of the Income Tax Act, 1961.