Assessee made aware of Income Tax Demand only after SMS/Call from Dept.: ITAT condones 223 Day Delay [Read Order]

The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, condoned a delay for filing an appeal by Agarwal Rajeshkumar Babulal HUF and Dahyabhai Ganeshbhai Kugasiya after noting that the appellant became aware of the order passed by CIT(A) only upon SMS/Call from the Revenue Department for payment of income tax demand.

The appellant, Agrawal Rajeshkumar Babulal HUF, filed the appeal with a delay of 223 days for Assessment Year 2015-16 and Dahyabhai Ganeshbhai Kugasiya filed appeals with a delay of 101 days for Assessment Years 2017-18 and 2018-19.

The appellant submitted that they were not aware of the order passed by the Commissioner of Income Tax(Appeal) (CIT(A)). It was only after receiving an SMS/Call from the department for payment of demand that they verified the income tax portal and became aware of the orders.

Chetan Agarwal, the counsel for the appellant, has submitted that the appellant has fair cases on merits and non-representation before CIT(A) was not intentional. It was also submitted that the delay in filing the appeal was due to circumstances which were beyond the control of the appellant.

Alpesh Parmar, represented the Revenue Department.

Sanjay Garg, Judicial Member and Annapurna Gupta, Accountant Member, held that an opportunity to present the cases before CIT(A) should be granted to the appellant upon imposition of reasonable cost. The tribunal condoned the delay in filing the appeal.

In light of facts and circumstances, the tribunal set aside the order passed by CIT(A) and restored the file to the CIT(A) with a direction to decide the appeals with the opportunity of being heard, subject to payment of costs amounting to ₹5000.

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