Issuance of Notice to Different E-Mail ID and lack of Knowledge of Income Tax Portal, Proceedings and Law: ITAT remands Matter to AO [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Delhi bench has remanded a notice and demand order issued to e-mail ID different than that of the assessee who had limited knowledge of Income Tax Portal, proceedings and law for reconsideration.

The appeal was barred by limitation for 1123 days out of which 650 days have suffered by lockdown due to Covid pandemic. Hence, the appeal is barred by limitation for 473 days.

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

In this regard, an application for condonation of delay was filed by the assessee as follows:

“In respect of the above, I would like to submit that I am filing this appeal under section 253(1) of the Income Tax Act, 1961 against the order of the Commissioner ( Appeals ) relating to A.Y.2017-18 made on the 20.03.2020, which was uploaded on Income Tax E-filing portal under e-proceedings on 20.03.2020. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order, but it could not be so filed because the Order of CIT(A) was uploaded on E-filing portal I was unaware about the online Income Tax e-proceedings and provisions of the law for filing of appeal, further, the government of India had announced lockdown in India on 24th March, 2020 due to Covid-19 Pandemic, all the offices, shops and business premises were closed due to lockdown for prevent of spreading the Covid-19 Pandemic.

Hence, I forgot to follow up about the Appeal proceedings with my 'AR' due to Covid-19 spreading situation.

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

The hearing notices and CIT(A) order were uploaded on the e-filing portal. Thereafter, when I visited to my Consultant Office and checked the E-filing portal for status of Appeal, then I came to know about the Hearing notices and CIT(A)'s order. Thereafter, we download the same and immediate filed appeal before the Hon'ble ITAT, Delhi against CIT(A)'s Order. Hence, necessary arrangement could not be made for filing of appeal before Hon'ble ITAT, Delhi Bench, Delhi in time.

Further, I would like also submit that the limitation period was extended form 15.03.2020 to 28.02.2022 as per the order of Honourable Supreme Court of India MA No.21 of 2022 for the purpose of limitation as may be prescribed under any general and special laws in the respect of all judicial or quasi-judicial proceedings. ( Copy of order is attached herewith. )”

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

With regard to the application seeking condonation of delay, particularly the Covid period considering the judgment passed by the Hon’ble Supreme Court in the case of M.A. No. 21 of 2022 dated 28.02.2022 wherein limitation period was extended from 15.03.2020 to 28.02.2022 and the further reason of having knowledge of CIT(A)’s order from the e-portal, taking steps through the consultant, and then filing the appeal which seems to be genuine the delay was condoned.

The tribunal bench noted that, the assessee could not make any compliance in spite of several notices issued by the CIT(A) as those notices were served on different email at allserve66@gmail.com appearing in the notices annexed to the paper book at pages 5,6 & 7 therein and not on the email id appearing in Form No. 35 being  [assessee]13433@gmail.com.

Such facts have not been able to be controverted by the DR. Hence, in order to prevent miscarriage of justice and further having regard to the issue involved in the matter which was neither considered by the AO.

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

Thus, the tribunal opined that the assessee be given a further opportunity of being heard.

Thus, the instant appeal was disposed of by remitting the issue to the file of the AO for reconsideration of the same afresh upon considering evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

The AO is further directed to grant an opportunity of being heard to the assessee for the ends of justice and to pass a reasoned order.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates