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Facts
The assessee's appeals were filed against ex-parte orders of the CIT(A) where a deduction claimed under section 80P(2)(a)(i) was disallowed and an addition was made under section 68. The assessee contended that records were not considered by the AO and deposits made during demonetization were not accepted. The assessee also claimed they did not receive physical notices from the CIT(A) and were not well-versed with the online procedure, leading to their inability to respond.
Held
The Tribunal acknowledged that the CIT(A) had sent notices through the portal, but the assessee had not responded, and no physical notice was served. Considering the assessee's submissions about unfamiliarity with the system, the Tribunal felt that granting another opportunity was appropriate.
Key Issues
Whether the ex-parte order of CIT(A) should be set aside and the issue remitted for fresh consideration, given the assessee's claims of non-receipt of proper notices and unfamiliarity with online procedures?
Sections Cited
80P(2)(a)(i), 68, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.
to 309/Bang/2024 The Karnataka State Co-operative Housing Federation Ltd., Bangalore Page 2 of 3 the procedures. Hence, they were not able to respond to the notices issued by the ld. CIT(A). The assessee further submitted that all the issues are directly covered in favour of the assessee and if one more opportunity is granted, they will appear before the ld. CIT(A) and satisfy him about the claim made by the assessee.
We have heard the rival submissions and perused the materials available on record. Admittedly, in this case, the ld. CIT(A) had sent four notices through the portal for which the assessee had not responded. It is also a fact that the assessee was not served with any physical notice. Considering their submissions that they are not well versed with the systems and procedures and therefore, they were not able to respond before the ld. CIT(A) we feel that one more opportunity may be granted to the assessee and therefore, we hereby set aside the ex-parte order of the ld. CIT(A) and remit the issue in dispute to his file for deciding the issue afresh on merits in accordance with law after giving an opportunity of being heard to the assessee.
In the result, all the appeals of the assessee are partly allowed for statistical purposes.
Order pronounced in the open court on 30th Apr, 2024