RANJITH JACOB KALLIATH,THRISSUR vs. THE ITO WARD 2(4), THRISSUR

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

2. There was a delay of 230 days in filing the appeal before this Tribunal. The assessee filed a condonation petition submitting that appeal order has been disposed through e-mail and the assessee was not well versed in handling the e-mails. Hence, assessee failed to take note of the appellate order sent through e-mail.

3. We have heard the rival submissions and perused the materials available on record. We find that there is a good and sufficient reason in fling the appeal belatedly since the assessee was not taken note of the first appellate order sent by mail as the assessee was not well versed in the ITBA portal. Accordingly, we condone the delay and admit the appeal for adjudication.

Ranjith Jacob Kalliath, Thrissur Page 2 of 2 3.1 After admitting the appeal, we find that the order of the ld. CIT(A) was ex-parte since the NFAC given a notice to the assessee on the following dates: 09.01.2021, 16.02.2021, 17.12.2021, 13.01.2022, 07.03.2022 & 22.04.2022 3.2 However, the assessee failed to take note of the notice sent by the NFAC since the assessee was not well versed in ITBA portal. In our opinion, there is a good and sufficient reason in not participating in the proceedings before the first appellate authority. Being so, in the interest of justice, we remit the entire issue in dispute to the file of NFAC to decide the same after giving opportunity of hearing to the assessee.