Ex Parte Order of CIT(A) Sent to email address of former Chartered Accountant of assessee: ITAT Condones Delay and directs Re adjudication [Read Order]

The Chennai Bench of  Income Tax Appellate Tribunal (ITAT)  while condone delay in filing appeal   observed that ex parte order of Commissioner of Income Tax (Appeals)[CIT(A)] sent to the email address of former chartered accountant of assessee and direct readjudication.

The assessee,K.S.M. Agencies filed an appeal against the exparte order passed by the CIT(A) and also filed delay condonation petitions.

The reason narrated by the assessee representative to condone the delay was that  the order was sent to the email id of Achakala Srinivsalu, CA which was practicing in Chennai in 2020. However, he moved to Vijayawada afterwards. The same led to delay in receipt of impugned orders.

While opposing the contention of assessee the revenue submitted that  it was incumbent for the assessee to ensure quoting of his own email Id and contact numbers in the appeal documents for timely receipt of communications and act upon the same.

The Counsel for the assessee again contended that  email address that was submitted by the assessee in its appeal form as well as e-filing account belonged to an accountant and on account of accountant having left his profession, the assessee was unaware of various communications sent by the Department to the assessee leading to dismissal of the appeal for non-appearance.

Revenue further submitted  that the total breakdown in Department Communication reaching the assessee has occurred on account of grave fault committed by the assessee in not providing the correct email address, mobile number and more importantly, compromising on the login credentials to the assessee's e-filing portal account with someone else.

It was observed by the tribunal that mentioning of correct contact particulars including email id by the assessee to the department is absolutely essential in digital era and supply of correct particulars would ensure enhanced taxpayers’ services by the department in the digital mode

After considering the  submissions of the both parties facts, the two-member bench comprising V. Durga Rao, (Judicial Member) and Manoj Kumar Aggarwal (Accountant Member) held that condone the delay in both the appeals and restore the appeals to the file of first appellate authority for deno vo adjudication.

K.Meenakshisundaram, counsel appeared for the assessee and P. Sajit Kumar, counsel appeared for the revenue.

To Read the full text of the Order CLICK HERE

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