The Income Tax Appellate Tribunal (ITAT) Bangalore bench directs re-adjudication due to failure to comply with notice issued by the First Appellate Authority (FAA) to E-mail of assessee by reason of lack of knowledge in operation of online computer Service .
Behra Gopal Krishna Rao, the Assesseeis a retired employee of Mangalore Refinery and Petrochemicals Ltd. After filing the return of income, the assessee’s case was selected for scrutiny.
After completing the proceedings, AO had computed income from long term capital gains of Rs.44,97,253/- by denying the claim of exemption under section 54 of the Income Tax Act
Aggrieved by the order, the assessee filed an appeal before the Commissioner of Income Tax (Appeal){ CIT(A)}, who dismissed the Appeal filed by the assessee without adjudicating the issues on merits since there was no response to the notices issued from the Office of the FAA to file submissions/documents in support of assessee’s case.
Thereafter the assessee filed an appeal before the tribunal.
Sunaina Bhatia, counsel for the assessee submitted that the assessee is not well versed in operation of computer and did not take notice of the various notices issued online and therefore could not submit the details / documents in support of its case before the FAA.
Supriya Rao O. N, Counsel for the revenue, supported the order of the AO/CIT(A).
It was observed by the tribunal that assessee is a retired employee and is not well versed in operation of computers and failed to open emails to which notices were sent by the FAA. By this reason assessee could not respond to the notice issued by the FAA.
After considering the facts submitted by both parties, the two member bench of Laxmi Prasad Sahu (Accountant Member), George George K (Vice President) and Anubhav Sharma (Judicial Member) the matter was restored to the file of the CIT(A).
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