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Facts
The assessee filed appeals before the CIT(A) with significant delays for Assessment Years 2016-17 and 2015-16. For AY 2016-17, the CIT(A) dismissed the appeals in limine due to the delay, as the assessee's explanation was not convincing. For AY 2015-16, the CIT(A) condoned the delay but did not adjudicate on merits because the assessee did not appear for the appellate proceedings.
Held
The Tribunal noted that the AO communicated assessment orders to a wrong email ID, leading to the assessee's lack of awareness about appeal filing deadlines. Similarly, for AY 2015-16, notices of hearing were served to the wrong email ID, causing the non-prosecution of the appeal. The Tribunal found a failure in the Department's service of notices to the correct email ID.
Key Issues
Whether the CIT(A) erred in dismissing the appeals due to delay without considering the reasons for delay, and whether the non-appearance of the assessee was due to incorrect service of notices.
Sections Cited
271(1)(c), 147/143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI WASEEM AHMED & SHRI PRAKASH CHAND YADAV
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeal Nos. and Order under DIN No. of days delay Assessment Year section in filing appeal before CIT(A)
271(1)(c) ITBA/NFAC/S/250/2024- 418 2016-17 25/1064985679(1) 147/143(3) ITBA/NFAC/S/250/2024- 579 2016-17 25/1064985395(1) 271(1)(c) ITBA/NFAC/S/250/2024- Minor delay 2015-16 25/1064987296(1) condoned
Shri. Balasa Rangaiah Setty Annapurna, Vs. ITO, Sri Venkata Sai Tractors, Sira Road, Ward - 1, Tumkur – 572 101. Tumkur. PAN : ACTPA 4655 Q APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 19.08.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Prakash Chand Yadav, Judicial Member :
All these appeals of the assessee are arising from the Order of CIT(A) dated 18/05/2024 and relates to the Assessment Years as mentioned in the cause title. and 1323/Bang/2024 for Assessment Year 2016-17, there was a delay of 418 and 579 days respectively in filing appeals before Commissioner of Income Tax- Appeals{CIT(A)} and the CIT(A) has dismissed these appeals in limine, holding the same as barred by limitation. The CIT(A) was not convinced with the explanation of assessee vis- à-vis condonation of delay in filing the appeals.
Assessment Year 2015-16 is concerned, the CIT(A) has condoned the delay but could not adjudicate the appeal on merits on the ground that none appeared for the assessee during the appellate proceedings.
In view of the above factual background, the learned Counsel for the assessee at the outset submitted that matters may be restored to the CIT(A) for fresh adjudication. During the course of hearing the Bench has asked for the reasons for delay, happened in filing of two appeals for Assessment Year 2016- 17 before the CIT(A). The learned Counsel for the assessee submitted that AO had communicated the Orders of assessment and penalty to the wrong email ID due to which the assessee was not aware of filing of appeals. Similarly, for non- prosecution of appeal before CIT(A) for AY-2015-16, the learned Counsel for the assessee submitted that the notices of hearing were served to the wrong email ID.
Learned DR relied on the Order of AO and CIT(A).
We have heard the rival submissions and perused the material on record, establishing the failure of Department vis-à-vis service of notice of hearing and Assessment Order at the correct mail Id of the assessee mentioned in Form Number-35. Therefore, considering the entire gamut of facts, we restore these appeals to the file of CIT(A) for fresh adjudication with the direction that CIT(A) would serve all the notices at the email ID mentioned hereunder and we also direct the assessee to respond and comply to the notices in time: -
Email ID : 9448769767annapurna@gmail.com .
In the result, all the appeals of the assessee are allowed for statistical purposes.
Pronounced in the open court on the date mentioned on the caption page.