The Bangalore Bench of Income Tax Appellate Tribunal( ITAT ) found that the non-appearance of assessee before the Commissioner of Income Tax(Appeals)[CIT(A)] was due to hearing notices being sent to an email address specified in Form 35 as not for communication.
Igoor Seva Sahakara Sangha Niyamitha, the appellant-assessee, had filed an appeal against the order passed by National Faceless Assessment Centre(NFAC) for the assessment year (AY)2017-18 dated 24/06/2024.
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The assessee did not appear during the proceedings before the CIT-A, even though several hearing notices were issued. The CIT-A sent all notices to the email address provided in Form 35 by the assessee, despite the form clearly specifying that no communication should be sent to that address. As a result, the non-appearance could not be attributed to any fault of the assessee.
Form 35 under the Income Tax Act is used to file an appeal with the CIT(A) against an assessment order from the Assessing Officer. It includes the assessee’s details, the order being appealed, grounds for appeal, and supporting documents. The form must be signed by the assessee or an authorized representative and submitted within 30 days of receiving the order. Appeals can be filed online through the income tax e-filing portal.
The tribunal held that there was sufficient reason for the assessee’s failure to respond to the notices issued by the CIT(A).The bench granted the assessee another opportunity to present the case before the CIT(A), with the condition that no adjournments should be sought without valid cause.
The assessee’s representative also undertook responsibility for ensuring compliance before the CIT(A). The appellate tribunal set aside the matter and directed the CIT-A to conduct fresh adjudication.
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The two-member bench comprising Prakash Chand Yadav (Judicial Member) and Waseem Ahmed (Accountant Member) allowed the appeal filed by the assessee.
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