PADMA RAVVI,MAHBUBNAGAR vs. ITO., WARD-1, MAHBUBNAGAR

On being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Before the learned CIT(A), the assessee has filed certain details in 3 ITA.No.64/Hyd./2025 response to various notices issued by the learned CIT(A). The learned CIT(A) issued one more notice on 24.10.2024 wherein he specifically asked the assessee to furnish Form- 35 as it was not opening, without which, adjudication of appeal cannot be done. The assessee did not respond to the notice issued by the learned CIT(A). Therefore, the learned CIT(A) dismissed the appeal filed by the assessee on technical grounds for not filing physical copy of Form-35 since the e-filed Form-35 could not be downloaded.

Aggrieved by the order of the learned CIT(A), the assessee is now in appeal before the Tribunal.

Shri Mohd. Afzal, Advocate-Learned Counsel for the Assessee submitted that, the assessee has resonded to the notices issued by the learned CIT(A) and filed relevant evidences in support of her appeal. Further, she did not respond to the notice dated 24.10.2024 because, the learned CIT(A) was asking physical copy of Form-35 on the premise that she had already filed Form-35 electronically. He further submitted that, once the appeal has been filed electronically, the technical fault of not downloading Form-

Shri D Praveen, Sr. AR for the Revenue, supporting the order of the learned CIT(A) submitted that, there is no dispute with regard to the fact that the assessee did not respond to the specific notice issued by the appellate authority and not furnished physical copy of Form-35. Therefore, he submitted that there is no error in the reasons given by the learned CIT(A) to dismiss the appeal filed by the assessee. However, going by the affidavit filed by the assessee, there is a bonfide reason for the assessee in not filing physical copy of Form-35. Therefore, the matter may

We have heard both the parties, perused the material on record and the orders of the authorities below. There is no dispute with regard to the fact that, assessment proceedings before the Assessing Officer is ex-parte. The assessee neither furnished her return of income nor filed any details to explain the case. However, before the learned CIT(A), the assessee responded to all notices issued by the learned CIT(A), except to the final notice dated 25.10.2024 wherein she was specifically asked to furnish Form-35 as it was not downloading, without which, the appeal cannot be adjudicated by the learned CIT(A). The assessee did not respond to the said notice on the ground that, since she had already filed her appeal electronically, there is no need for furnishing physical copy of Form-35. In our considered view, once appeal is filed electronically and all documents relevant for the appeal has been uploaded in ITBA portal, then, there is no question of filing physical copy of Form-35. In case, Form-35 filed by the assessee is not opened or 6 ITA.No.64/Hyd./2025 could not be downloaded, then, the fault of not downloading Form-35 cannot be attributed to the assessee, unless the learned CIT(A) makes-out a case that, the documents uploaded by the assessee or file uploaded in ITBA portal is corrupted. In absence of any finding, simply for not downloading Form-35, the appeal of the assessee cannot be rejected. Since the learned CIT(A) has dismissed the appeal filed by the assessee for not downloading relevant Form-35, in our considered view, the issue needs to be set-aside to the file of learned CIT(A) to give one more opportunity of hearing to the assessee. Further, the assessee had also filed affidavit explaining the reasons for not responding to notice dated 24.10.2024 and also not filing relevant Form-35 under bonafide belief. Therefore, we set aside the order of the learned CIT(A) and restore the issue back to the file of learned CIT(A) with a direction to re-adjudicate the appeal of the assessee, after providing reasonable opportunity of being heard to the assessee.

In the result, appeal of the assessee is allowed for statistical purposes.