MATS N MORE,ALAPPUZHA vs. ITO, WARD 1 & TPS, ALAPPUZHA

This appeal was filed with a delay of 120 days and the assessee also filed an application to condone the said delay. In the said application, the assessee submitted that while filing the appeal before the Ld.CIT(A), the Chartered Accountant has given his email ID and specifically requested not to send the notices through the said email. After filing the said appeal, the Chartered Accountant also passed away on 20/05/2021 and the assessee also enclosed the death certificate of the Chartered Accountant and further submitted that only when the AO issued a demand notice, the assessee came to know about the disposal of the appeal on 04/10/2023 and therefore the present appeal has been filed by the assessee with a delay of 120 days and prayed to condone the said delay.

We have considered the said submissions and admittedly, the notices were sent through the email mentioned in form 35 and even though the assessee had requested that no notices would be sent on the said email ID. Further, the Chartered Accountant, also passed away on 20/05/2021 and therefore the notices issued by the Ld.CIT(A) to the above said email ID mentioned in form 35 after the demise of the Chartered Accountant could not have been viewed by the Chartered Accountant. Therefore, we accept the reasons given by the assessee for the said delay and condone the delay in filing the appeal before this Tribunal and proceeded to take up the appeal on merits.

The brief facts of the case are that the assessee is a company engaged in the manufacture of coir mats. The assessee filed their return of income on 21/10/2018. Thereafter the assessment was completed u/s. 143(3) of the Act. The AO after verifying the information filed along with the return of income, had disallowed 30% on the income u/s. 40(a)(ia) of the Act. Because of some mistakes committed by the auditor, the assessment has been completed by making disallowance even though the auditor has communicated about the mistakes. As against the said order, the assessee filed an appeal before the Ld.CIT(A). But unfortunately, the notices issued by the Ld.CIT(A) was not received by the assessee since the auditor whose email ID was given in form 35 passed away on 20/05/2021. Therefore the Ld.CIT(A) had dismissed the appeal for not submitting any written submissions in support of the grounds of appeal filed by the assessee. The said ex-parte order was challenged by the assessee before this Tribunal.