ITAT condones 234-day delay in filing Income Tax Appeal due to Missed Email Communication because of Accountant's resignation [Read Order]
A taxpayer successfully appealed an ex-parte reassessment order that was issued because important communications went to an old mail address
![ITAT condones 234-day delay in filing Income Tax Appeal due to Missed Email Communication because of Accountants resignation [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/2059136-incometax-appeal-taxscan.webp "ITAT condones 234-day delay in filing Income Tax Appeal due to Missed Email Communication because of Accountants resignation [Read Order]")
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has condoned the 234 days delay in filing the income tax appeal due to the accountant's resignation. It was found that the former accountant’s email was used for communications for which the assessee missed crucial information, leading to an ex parte appellate order. The appellant assessee, Aditya Pothouse challenged...
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has condoned the 234 days delay in filing the income tax appeal due to the accountant's resignation. It was found that the former accountant’s email was used for communications for which the assessee missed crucial information, leading to an ex parte appellate order.
The appellant assessee, Aditya Pothouse challenged an ex-parte order from the Commissioner of Income Tax (CIT(A)) related to a reassessment under section 147 read with section 144 of the Income Tax Act, 1961.
It was noted that the appeal was filed with 234 day delay which was explained by the assessee that because of the former accountant ‘s email was used for communications for which the assessee missed crucial information leading to an ex-parte appellate order.
However, on merits of the case, there cannot be any addition on account of payment of ‘on-money’ on the purchase of property which were registered in the year 2012. Thus, requested to condone the delay and set-aside the matter back to the file of CIT(A) for a fresh hearing .
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The two-member bench, comprising T.R. Senthil Kumar (Judicial Member) and Shri Narendra Prasad Sinha (Accountant Member )examined the records and noted that the CIT(A) had passed the ex-parte order due to the delay in responding.
Since the revenue representative has no serious objection to condoning the delay of 234 days the ITAT shall proceed to condone the delay, the ITAT set aside the matter to CIT(A) for a fresh decision . And directed that the assessed shall pay Rs.5,000 to the Income Tax department within two weeks ,upon producing the receipt,the assessee will get a fair chance for hearing.
Consequently, it was held that the assessee’s appeal is allowed for statistical purposes.
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