ATLANTIS IT SOLUTION PRIVATE LIMITED,MUMBAI vs. DY.CIT, CIRCLE 6(1)(2), MUMBAI

The only grievance of the assessee is against the ex parte disposal of the appeal by the learned CIT(A), without

Atlantis IT Solution Pvt. Ltd., adjudicating the issues on merits and without affording any effective opportunity of being heard. It has been submitted that the assessee company is managed by a person who is aged 81 years, an octogenarian, who is not conversant with electronic modes of communication or the ITBA portal and, therefore, could not properly access or respond to the notices issued by the learned CIT(A). On account of such genuine constraints, the assessee remained unrepresented before the first appellate authority and could not place its case.

The learned Senior Departmental Representative relied upon the orders of the authorities below.

We have considered the rival submissions and perused the material on record. Although notices are issued through email and the ITBA portal, yet one cannot be oblivious to the ground realities that where an assessee is managed by an octogenarian, who is not conversant with electronic modes of communication, it can reasonably be said to constitute sufficient cause for not being able to respond to such notices or attend the proceedings. In these facts and in view of the principles of natural justice, such an ex parte order cannot be sustained and deserves to be set aside. Accordingly, the matter is restored back to the file of the learned CIT(A) to be decided afresh in accordance with law, after affording a reasonable opportunity of being heard. The learned counsel appearing on behalf of the assessee shall ensure that notices sent through electronic mode, email or the ITBA portal are