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Facts
The assessee's appeal against an ex-parte appellate order from the CIT(A) was filed with a delay of 148 days. The assessee argued that the ex-parte order was passed because hearing notices were incorrectly sent to their former tax consultant's email address, instead of the correct email ID provided in Form No. 35.
Held
The Tribunal condoned the delay in filing the appeal, accepting the assessee's explanation regarding the improper service of hearing notices by the CIT(A). The matter was set aside and remitted back to the CIT(A) to decide the case on merits after providing the assessee a proper opportunity of hearing via the correct email ID.
Key Issues
Condonation of delay in filing appeal due to improper service of hearing notices and ex-parte dismissal by CIT(A).
Sections Cited
Section 147, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha
Assessee Represented: Shri Rajesh C. Shah, A.R. Revenue Represented: Shri Rameshwar P. Meena, Sr. D.R. Date of hearing : 22-01-2026 Date of pronouncement : 28-01-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against exparte appellate order dated 15-01-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the exparte reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19.
A.Y. 2018-19 2 Alkesh Maheshchandra Patel Vs. DCIT
The registry has noted that there is a delay of 148 days in filing the above appeal. The assessee explained by way of Notarized Affidavit that the email notices were sent to the former Tax Consultant and not to the email id of the assessee as mentioned in Form No. 35 namely joyintl2010@gmail.com which has resulted in passing exparte appellate order. The assessee also placed on record the hearing notices issued by Ld.CIT(A) to the email of ashokthakkarca@hotmail.com.
We have perused the materials available on record, in Form No. 35, the assessee quoted joyintl2010@gmail.com as communication email address. However three hearing notices were sent by Ld. CIT(A) to the secondary email namely ashokthakkarca@hotmail.com. As there was no response to the hearing notices were given on 20- 08-2024, 24-10-2024 and 10-12-2024, Ld. CIT(A) dismissed the appeal without going into the merits of the case. Thus the delay of 148 days in filing the above appeal is hereby condoned and the matter is set-aside to the file of Ld. CIT(A) to decide the case on merits by giving proper opportunity of hearing to the assessee in the email id of joyintl2010@gmail.com.
In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose.