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Facts
The assessee filed appeals for AY 2009-10 and 2011-12 after delays of 4200 and 4500 days respectively, claiming non-receipt of intimations under Section 143(1). The Ld. CIT(A) dismissed these appeals *in limine* for want of sufficient cause to condone the huge delays. The assessee became aware of the demands only through the ITBA Portal and repeatedly requested copies of the intimations, which the department failed to provide.
Held
The Tribunal found that the department had not furnished the Section 143(1) intimations to the assessee. Therefore, the assessee was genuinely unaware of the demands, and there was no delay on their part in filing the appeals. The Tribunal set aside the Ld. CIT(A)'s order and remitted the matter to the AO, directing them to provide the Section 143(1) intimations; failing which, the returned income of the assessee must be accepted.
Key Issues
Whether the Ld. CIT(A) was justified in dismissing appeals *ex parte* for huge delays, when the assessee claimed non-receipt of Section 143(1) intimations from the department.
Sections Cited
250, 143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
आदेश / O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: Both the appeals filed by the assessee are directed against separate orders bearing DIN & Order No. ITBA/NFAC/S/250/2024- 25/1072257852(1) and ITBA/NFAC/S/250/2024-25/1072257939(1) both dated 17.01.2025 of Addl./JCIT(A)-2, Gurugram for the assessment years 2009-10 and 2011-12. Through the aforesaid appeals the assessee has challenged order under section 250 of the Income Tax Act, 1961 [“Act” in short].
Since issues raised in both the appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to Page - 1 - of 6 hear the appeals together and pass consolidated order for the sake of convenience.
In both the appeals, assessee raised 6 common grounds of appeal, amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in passing exparte order without condoning the delay in filing both the appeals.
1. 4. The assessee is an individual filed is return of income for the A.Y.2009-10 on 18.03.2010 declaring the income of Rs.9,58,430/-. However, the assessee had not filed return of income for the A.Y. 2011- 12. The assessee came to know that the CPC is adjusting the refunds claimed in the subsequent returns of income filed has been adjusted towards the liability of taxes raised for the A.Y.2009-10 & 2011-12 on account of 143(1) intimation (as per ITBA Portal the intimation u/s.143(1) dated 24.02.2011 for A.Y.2009-10 and 31.03.2013 for the A.Y.2011-12). However, it is noticed that the assessee has never received intimation for both the assessment years and is not aware of the reasons for additions made in the intimation. Further, the assessee filed letters by way of e- mails to the CPC as well as JAO for providing the copies of intimation issued u/s.143(1) of the Act. The assessee also raised grievance for non
Page - 2 - of 6 receipt of 143(1) and failed to receive any communication from the department.
Aggrieved by the above demands shown in the income tax e- portal on account of intimation u/s.143(1) for the A.Y.2009-10 & 2011-12 the assessee filed appeal before the CIT(A), NFAC with the delay of 4200 days and 4500 days respectively. The ld.CIT(A) dismissed the appeals filed by the assessee in limine by stating that there is no sufficient cause for condoning the huge delay of 4200 and 4500 days respectively for the A.Y.2009-10 & 2011-12.
Aggrieved by the order of the ld.CIT(A) the assessee preferred the appeals before us. The ld.AR for the assessee stated that the intimations passed u/s.143(1) was never communicated to the assessee for both the assessment years. Further, the department has not acted upon our request for providing copy of intimation to enable us to understand nature of additions or disallowances made in the said intimation for both the assessment years. The assessee failed to succeed in getting the same by raising grievances. Therefore, the assessee filed the appeals before the ld.CIT(A) on becoming aware of the demand through ITBA Portal and hence prayed for quashing the demand raised u/s.143(1) of the Act.
Page - 3 - of 6
Per contra, the ld. DR stated that the ld.CIT(A) has justified in dismissing the appeal without condoning the huge delay and hence prayed for dismissing the appeal.
We have heard rival contentions perused the material available on record and gone through the order of the ld.CIT(A). Admittedly, the department has not furnished the intimation u/s.143(1) of the Act for both the assessment years 2009-10 & 2011-12 even after request made by the assessee. The grievances raised by the assessee have also not been attended to by the department till today. Therefore, if the assessee’s grievance for non receipt of intimation orders for both the assessment years are correct (which has not been rebutted by the ld. DR), we find that there is no delay in filing of appeals before the ld. CIT(A), i.e., 4200 days and 4500 days for AY 2009-10 & 2011-12 respectively. We note that neither the assessee nor the department is aware of the nature of additions or disallowances made while processing the return u/s.143(1) of the Act. Therefore, the demand raised in the ITBA Portal of the department is not supported by any of the orders and hence we deem it fit to remit the file to the AO by setting aside the order of ld.CIT(A) for both the assessment years. We direct the AO to provide the intimation u/s.143(1) of the Act for both the assessment years to the assessee and Page - 4 - of 6 continue the proceedings as per law. In case the AO fails to furnish the intimation u/s.143(1) of the Act to the assessee for both the above said assessment years, we direct the AO to accept returned income of the assessee.
In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 21st March 2025 at Chennai.