The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) set aside the ex-parte order by taking into consideration the technological constraints faced by the senior citizen and remanded the case back to the file of Commissioner of Income Tax ( Appeals ) [ CIT( A ) ].
The assessee, Anil Govind Wable, who is engaged in the business of civil contractor-ship, has appealed against the order passed by CIT ( A ) for the assessment year 2018-19.
Become a PF & ESIC expert with our comprehensive course – Enroll Now
The assessee e-filed his return on declaring an income of Rs. 2,15,60,970 for the year under question. A survey under Section 133A of the Income Tax Act, 1961, was conducted, and the assessee admitted an additional income of Rs. 1,30,74,800, included in the return. During scrutiny, the Assessing Officer accepted the returned income but taxed the additional income at a special rate under Section 115BBE, treating it under sections 69A, 69B, and 69C.
The CIT( A ) dismissed the appeal as the assessee was not present during the appeal.
The assessee’s counsel submitted before the ITAT bench that the assessee was an ailing senior citizen of more than 70 years of age and was not much aware with the technology. It was further submitted that the assessee could not access the notices sent by the CIT( A ) as they were sent to the assessee’s counsel’s email address.
Become a PF & ESIC expert with our comprehensive course – Enroll Now
The bench noted that the assessee is a senior citizen not good with technology and that the email ID belongs to someone else. Due to the above reasons, the ITAT set aside the ex-parte order passed by CIT( A ) and remanded the matter back to CIT( A ).
The ITAT, comprising R.K. Panda ( Vice President ) and Vinay Bhamore ( Judicial Member ) allowed all the grounds raised by the assessee for statistical purposes.
Become a PF & ESIC expert with our comprehensive course – Enroll Now
The assessee was represented by Shri Ravindra S. Darekar and Shri Prasad S. Bhandari and the Revenue by Shri Ramnath P. Murkunde.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
