SAMRUDDI MAHILA SOUHARADA PATHINA SAHAKARI NIYAMITH,CHIKABALLAPUR vs. INCOME TAX OFFICER, WARD-1, CHIKABALLAPUR

There is a delay of 10 days in filing this appeal. Assessee has filed application for condonation of delay stating therein the reasons for late filing of this appeal. We have perused the reasons stated in the application for condonation of delay for belated filing of this appeal and we are of the view that there is

At the very outset, we notice that the appeal of the assessee before the CIT(A) has been decided ex-parte. The reason for deciding the appeal ex-parte was that assessee did not reply to several notices issued from the Office of the CIT(A) to file written submissions. The learned AR submitted that the manager of the assessee could not access email as the password to the email account was lost and when the assessee retrieved the password and signed into the account, assessee could not find any hearing notices from the Office of the CIT(A) as the same may have been settled in the spam folder of the assessee’s email. It was submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent its case before the AO.