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Facts
The assessee filed appeals against orders passed by the Ld. ADDL/JCIT (A) u/s 250 of the Income Tax Act for AYs 2014-15, 2016-17 & 2018-19. The Ld. Commissioner had declined to entertain the appeals because the assessee had filed an incomplete intimation/order u/s 143(1), which the assessee claimed was previously unavailable on the online portal.
Held
The Tribunal allowed the appeal and remanded the case back to the Ld. Commissioner for a fresh decision. The Ld. Commissioner was directed to take into consideration the complete order/intimation passed by the CPC, and the assessee was instructed to provide the complete set of the said order.
Key Issues
Whether the Ld. Commissioner was justified in declining to entertain the appeal due to the assessee's failure to file a complete intimation/order u/s 143(1), citing online unavailability.
Sections Cited
Section 250, Section 143(1)
AI-generated summary — verify with the full judgment below
All the appeals are having involved identical issues, thus for the sake of brevity, the same were heard together and are being disposed of by this composite order by taking into consideration ITA
2 ITA.No. 295, 296 & 298/NAG/2025 No. 295/NAG/2025 as a lead case and result of the same would be applicable mutatis mutandis to the remaining appeals under consideration. it is observed that admittedly, the Ld. Commissioner in the instant case declined to entertain the appeal of the assessee mainly on the reason that assessee has failed to file the intimation/order u/sec. 143(1) dated 28/02/2016 passed by the CPC completely, but in fact filed incomplete. At this stage, learned counsel for the assessee has submitted that earlier such order was not available on online portal, therefore, assessee was unable to download the order, but now it is made available. Therefore, assessee may be given one more opportunity to present the same, before the Ld. Commissioner.
Ld.DR also suggested the same.
Considering the peculiar facts and circumstances in totality, the appeal of the assessee is allowed by remanding the case to the file of the Ld. Commissioner for decision afresh by taking into consideration the order/intimation passed by the CPC.
The assessee is also directed to provide complete set of the said order before the Ld. Commissioner.
3 ITA.No. 295, 296 & 298/NAG/2025 7. In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 25.06.2025.