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

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ITA 188/COCH/2023Status: DisposedITAT Cochin03 July 2024AY 2013-14Bench: SHRI CHANDRA POOJARI (Accountant Member), SHRI SOUNDARARAJAN K. (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding sufficient reason for the belated filing. The Tribunal remitted the entire issue back to the NFAC to decide afresh after providing the assessee an opportunity of hearing.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 230 days, citing unfamiliarity with email and the ITBA portal as reasons for not receiving the CIT(A) order. The CIT(A) order was passed ex-parte due to the assessee's failure to respond to notices.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the CIT(A) should be set aside due to lack of proper opportunity.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH: COCHIN

Before: SHRI CHANDRA POOJARI & SHRI SOUNDARARAJAN K.

For Appellant: Smt. Parvathy Ammal, A.R
Hearing: 03.07.2024Pronounced: 03.07.2024

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

1.

This appeal by assessee is directed against order of CIT(A) for the assessment year 2013-14 dated 23.5.2022. The assessee raised various grounds of appeal

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.

4.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 3rd July, 2024

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