The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) set aside an ex-parte order after technical glitches led to non-compliance by the assessee.
The issue in this case pertains to the assessee appealing against the ex parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)]. The CIT(A) had issued nine notices during the appellate proceedings, which went unanswered by the company for the assessment year ( AY ) 2017-18.
According to the assessee, Glenco Distilleries, the directors of the company were out of the station, and employees handling tax matters were unaware of the notices due to technical glitches in their computer systems.
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It is to be noted that despite acknowledging receipt of one notice and requesting an adjournment, they failed to respond to subsequent notices. According to the assessee, thereafter, also the assessee was in unaware about the notices due to the same problem in the network, etc.
The ITAT found the reasons presented by Glenco Distilleries sufficient to grant them another opportunity to present their case and restored the appeal before CIT( A ), and the assessee was directed to file the relevant documents to substantiate its grounds of appeal.
The ITAT directed the CIT( A ) to adjudicate the grounds of appeal raised by the assessee in accordance with sub-section (6) of section 250 of the Income Tax Act, 1961.
The ITAT comprising of Aby T. Varkey ( Judicial Member ) and Jagadish ( Account Member ) allowed the appeal filed by the assessee for statistical purposes.
Nobody appeared for the appellant, and the respondent was represented by Ms. R. Anita.
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