The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Commissioner of Income Tax(Appeals) [CIT(A)] for fresh adjudication after observing that technical glitches had prevented the assessee from accessing the Income Tax Business Application( ITBA ) Portal and complying with notices.
Bholaram Education Society,appellant-assessee,challenged the order dated 3.10.2024 passed by CIT(A) for the Assessment Year(AY) 2018-19. The assessee raised several grounds, including that the CIT(A) erred in dismissing the appeal ex-parte due to non-receipt of notices, which could not be complied with. The assessee also argued that two separate proceedings were initiated on the ITBA Portal for the same appeal, with different DIN numbers, and the orders could not be accessed.
Additionally, the CIT(A) failed to consider the lack of a Video Conference opportunity during assessment and confirmed the addition of Rs.3,10,50,000 without properly reviewing the facts and evidence. The assessee, a charitable trust, requested the appeal be taken up out of turn or that the demand be stayed until the appeal’s disposal.
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An assessment order was passed on 6.9.2021 under section 143(3) read with section 144B of the Act, assessing taxable income at Rs.3,10,50,000. The assessee challenged this by filing an appeal before the CIT(A), which was dismissed due to non-compliance with the issued notices.
The two member bench comprising Suchitra R.Kamble(Judicial Member) and Dr.BRR Kumar(Accountant Member)observed that the assessee’s counsel explained they couldn’t access the ITBA portal due to technical glitches and requested another chance to comply before the CIT(A).
The Departmental Representative(DR) agreed that the matter should be reconsidered. Accordingly, the tribunal remanded the case to the CIT(A) for fresh adjudication with valid notices, directing the assessee to comply without unnecessary delays.
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In short,the appeal filed by the assessee was allowed for statistical purposes.
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