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Facts
The assessee filed an appeal challenging an order dated 17/10/2023 by the CIT(A). There was a delay of 446 days in filing the appeal. The assessee claimed the delay was due to an oversight and that notices were sent to their ex-accountant's email address instead of their current one.
Held
The Tribunal condoned the delay of 446 days as it was found to be for a reasonable cause. The Tribunal noted that notices were sent to an incorrect email address, preventing the assessee from participating. The appeal was restored to the CIT(A) for a fresh decision.
Key Issues
Whether the delay in filing the appeal can be condoned due to non-receipt of notices to the correct email address?
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 17/06/2025 Date of Order – 17/06/2025
O R D E R PER K.M. ROY, A.M.
The aforesaid present appeal has been filed by the assessee challenging the impugned order dated 17/10/2025, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18.
2. There is a delay of 446 days in filing the present appeal by the assessee. The assessee has filed an affidavit explaining cause of delay in fining the appeal, the contents of which are reproduced below:–
“1. That, I am a salaried employee and a regular payee of Income Tax. 2. That, order u/s 250 of the Income Tax Act, 1961 by Honourable Commissioner of Income Tax Appeal, NFAC was passed in my case for Assessment Year 2017-18 wide dated 17/10/2023.
2 Sharyou Taywade ITA no.190/Nag./2025
That, as per the aforesaid Order, notices for hearing was issued to me electronically on 30/01/2021, 30/08/2023 and 25/09/2023. Further as per the E-filing Portal, the said notices were sent on padmakarkadve@gmail.com (email id of my ex-accountant).
4. That, since 2020 I have been using email id as sharayoutaywade@gmail.com and the same has already been updated on Income Tax E-filing Portal.
Since the emails for notice of hearing was sent on email of my ex accountant, I was not aware of the same and the same remained to be complied. Therefore the order of Hon Commissioner of Income Tax, Appeals, NFAC was passed ex parte dismissing my appeal. 6. That, appeal before Honourable ITAT, Nagpur Bench was supposed to be filed within 60 days from receipt of order of CIT-Appeals. 7. That, the said order was also delivered electronically on the mail of my of ex-accountant. 8. That, the proceedings before the Hon’ble Commissioner of Income Tax Appeals was being conducted in National Faceless Appeals Centre. 9. That, due to my inability and change in accountant, I was not aware of any notices being issued by CIT(A) as well as order in case of AY 2017-18 being passed by the Honble Commissioner wide dated 17/10/2023. 10. That, pursuant to the Order of CIT(A), I did not receive any physical copy of the same nor did I receive any intimation/notice with respect to further proceedings under the Act in relation to AY 2017-18. I myself upon enquiring through professional guidance have now got to know that the Order of Hon CIT(A) has already been passed in my case. 11. That, there has been an inordinate delay of 519 days in filing the appeal before the Hon. ITAT, Nagpur Bench. 12. That, the delay in filing appeal is completely due to oversight and I was genuinely not aware of the order passed. I humbly plead before the Honourable Court that my accountant did not inform me about neither the notices or the Order. Hence there is no malafied intention for delay in filing of appeal before the Hon Income Tax Appellate Tribunal 13. That, circumstance of the case and genuine hardship faced by me the delay in filing of appeal may kindly be condoned by the Hon. Bench. 14. Hence, this affidavit.”
3 Sharyou Taywade ITA no.190/Nag./2025
After considering the submissions of the learned Authorised Representative and averments made in the affidavit, we are of the opinion that the assessee is prevented in filing the appeal belatedly and we are satisfied that the delay in filing the appeal is due to reasonable cause. Consequently, we condone the delay of 446 days in filing the present appeal and proceed to admit the same for adjudication on merit.
3. Admittedly, the learned Commissioner issued notice under section 250 of the Act through e–mail @ padmakarkadve@gmail.com, as mentioned by the assessee in Form no.35, but not to the e–mail address @ vaca.ngp@gmail.com, which was specifically given for sending the notices to the assessee as mentioned and clear in Col. No.17 of Form no.35. Thus, the assessee was precluded from participation in the proceedings. Hence, for substantial justice, we are inclined to restore the appeal to the file of the learned CIT(A) for decision afresh. Suffice it to say that the learned CIT(A) shall provide reasonable opportunity of hearing to the assessee. The assessee is also directed to provide relevant e–mail address as well as telephone number and postal address to the Revenue Department as well as before this Court. Pursuant to the above directions, the relevant details as submitted by the learned A.R. is as follows:–
4 Sharyou Taywade ITA no.190/Nag./2025 sharayoutaywade@gmail.com e–mail I.Ds vaca.ngp@gmail.com Mobile Number 9822716608 14, Pawanbhumi Layout, Somalwada, Nagpur Postal Address 440 025
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 17/06/2025