KERALA SMALL IDUSTRIES DEVELOPMENT CORPORATION LTD.,THIRUVANANTHAPURAM vs. THE ACIT, TRIVANDRUM

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ITA 87/COCH/2022Status: DisposedITAT Cochin01 August 2022AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal agreed to the assessee's request and remitted the file back to the CIT(A), NFAC. The CIT(A) was directed to allow the assessee to furnish details to support their case.

What were the facts?

The assessee was unable to log into the Income Tax portal due to technical issues and requested an opportunity to submit documents digitally before the NFAC. The appeal was filed against an order of the CIT(A), NFAC, Delhi.

What were the issues?

The primary issue was the assessee's inability to access the Income Tax portal and present their case digitally, leading to a procedural challenge.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH: COCHIN

Before: SHRI CHANDRA POOJARI & SHRI GEORGE GEORGE K.

For Appellant: Shri Krishnanath N., A.R
For Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Hearing: 04.08.2022Pronounced: 04.08.2022

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is directed against order of CIT(A), NFAC, Delhi dated 1.9.2021 for the assessment year 2013-14.

2.

At the time of hearing, Ld. A.R. submitted that assessee is unable to login the Income Tax portal on account of technical

Kerala Small Industries Development Corporation Ltd., Thiruvananthapuram

Page 2 of 2 problem and sought an opportunity to furnish the documents before the NFAC digitally.

3.

We agree to the request of the assessee’s counsel. Accordingly, we remit the file to the file of CIT(A), NFAC to furnish details before NFAC to support assessee’s case.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 4th Aug, 2022

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