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Facts
The assessee's appeal was dismissed by the CIT(A) as inadmissible and defective, despite the assessee uploading documents in response to a notice regarding defects. The CIT(A) stated no data was found due to a potential technical error.
Held
The Tribunal held that the assessee should be given one more opportunity to present their case before the CIT(A). The matter was remanded to the CIT(A) for fresh adjudication after considering the explanations and evidence provided by the assessee.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal as inadmissible and defective due to alleged non-receipt of uploaded documents, and if the assessee should be granted another opportunity.
Sections Cited
147, 144B
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Before: Shri S.S. Viswanethra Ravi & Shri Jagadish
Year: 2019-20 Pethikuttai Thimmappa Gounder Vs. The Income Tax Officer, Nagarajan, 101-A, Thanka Salai, Ward 2(1), Punjai Pulliyampatti, Erode 638 459. Erode. [PAN:BBUPN1447E] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. S. Mathangi, Advocate ��थ� की ओर से/Respondent by : Shri Vijay Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 10.02.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-20.
The assessee raised 4 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in dismissing the appeal as inadmissible and defective in the facts and circumstances of the case.
3. We note that the assessment was completed under section 147 r.w.s. 144B of the Act dated 19.02.2024 by making various additions against which the assessee preferred further appeal before the ld. CIT(A). The ld. CIT(A) dismissed the appeal of the assessee as the appeal of the assessee is inadmissible and defective. On being aggrieved by the impugned order, the assessee is in appeal before the Tribunal.
The ld. AR Ms. S. Mathangi, Advocate drew our attention to e- Proceedings Response Acknowledgement No.855803171310125 as well as para 4 of the impugned order, wherein, seven attachments were uploaded clearly indicating the size (bytes) of the files uploaded, which is in response to the letter dated 30.01.2025 issued by the ld. CIT(A). However, as per para 4.1 of the impugned order, the ld. CIT(A) stated that no data was found in any of the uploading, may be due to technical error. Thus, the ld. AR prayed to afford one more opportunity to the assessee for furnishing the details before the ld. CIT(A) for adjudication of the issues on merits.
The ld. DR Shri Vijay Kumar, JCIT fairly conceded the submissions of the ld. AR.
Heard both the parties and perused the material available on record. Against the assessment order under section 147 r.w.s. 144B of the Act dated 19.02.2024, the assessee preferred further appeal on 13.03.2024 before the ld. CIT(A) and thus, we note that absolutely, there was no delay in filing the appeal before the ld. CIT(A) against the assessment order. Vide letter dated 31.01.2025, the ld. CIT(A) notified the defects and directed the assessee to furnish/upload complete documents. In response to the above, as per e-Proceedings Response Acknowledgement No.855803171310125, we note that the assessee has uploaded seven attachments having the size (bytes) of the files uploaded by the assessee, but, however, as per para 4.1 of the impugned order, the ld. CIT(A) has stated that no data is available in the documents uploaded and thereby, the ld. CIT(A) could not adjudicate the issue on merits. Considering the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to afford one more opportunity and remand the matter to the file of the ld. CIT(A) to consider the explanations and documentary evidences as may be filed by the assessee and decide the issue afresh. The assessee is also directed to furnish all details before the ld. CIT(A) for adjudicating the issues on merits. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 30th June, 2025 at Chennai.