SRI. PARAMAHAMSA PATTINA SAHAKARA SANGHA(N),TUMKUR vs. INCOME TAX OFFICER, WARD-3, TUMKUR

This appeal at the instance of the assessee is directed against the Order of Addl / JCIT(A) dated 12.12.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017- 18.

There is a delay of 221 days in filing this appeal before the Tribunal. Assessee has filed a petition for condonation of delay stating therein the reasons for the belated filing of the appeal. The Manager of the assessee Trust has also filed an affidavit in support of the condonation application. On perusal of the reasons stated for late filing of the appeal, I am of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, I condone the delay and proceed to dispose off the matter on merits.

At the very outset, I notice that the appeal of the assessee has been decided ex-parte since assessee did not submit the written submissions / documents during the course of appellate proceedings in spite of several hearing notices being issued. It is submitted by the learned AR that the assessee’s employees are not very conversant with the usage of email communication and hence were not aware of the notices served upon the assessee. It was submitted that in Form 35, assessee had requested the Addl / JCIT(A) not to send notices / communication through email. It is stated that assessee did not receive any hard copies of the hearing notices. It was submitted that assessee came to know of the Addl / JCIT(A)’s Order only on 04.09.2024 when its legal representative had checked the IT portal during the course of audit. It was prayed that in the interest of justice and equity, as last opportunity, the matter may be remitted to the First Appellate Authority.