VISHWA INFRASTRUCTURE,AHMEDABAD vs. ITO, CIRCLE 3(1)(1), AHMEDABAD, AHMEDABAD

In support of the claim, Ld. AR submitted that the delay in filing the appeal and the non-compliance before the Ld. CIT(A) were due to circumstances beyond his control. The assessee explained that he had changed his email ID but Vishwa Infrastructure Vs. ITO Asst. Year : 2018-19 - 2– failed to update the same on the Income Tax Portal. Consequently, all notices, intimations, and orders were sent to the previously registered email ID, which the assessee no longer accessed. Due to this lapse, the assessee was unaware of the notices issued by the Ld. CIT(A) and was therefore unable to respond in a timely manner. Vide its submission dated 29.04.2025, the assessee further submitted that the delay was not deliberate or intentional but was caused due to a genuine technical lapse. It was also emphasized that no prejudice has been caused to the Revenue due to the delay, and the assessee is now fully prepared to comply with all directions and notices issued by the Revenue Authorities without seeking unnecessary adjournments.

On perusal of the records, we observe that the Ld. CIT(A) had issued multiple notices through electronic means, which went unresponded to by the assessee. Consequently, the appeal was dismissed ex-parte. However, considering the explanation offered by the assessee and in the interest of natural justice, we are of the view that the assessee deserves one more opportunity to present its case before the Ld. CIT(A). Accordingly, we set aside the impugned order passed by the Ld. CIT(A) and restore the matter to his file for adjudication afresh, after affording a reasonable opportunity of being heard to the assessee. The assessee is directed to comply with all the notices issued by the Ld. CIT(A), without seeking unnecessary adjournments.

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

अपीलाथ / The Appellant 2.  थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.