Case Law Details
Krishnan Sivaprasad Vs ITO (ITAT Bangalore)
Introduction: In the recent case of Krishnan Sivaprasad vs ITO, the Income Tax Appellate Tribunal (ITAT) Bangalore ordered a re-adjudication due to the assessee’s lack of familiarity with the ITBA portal. The case primarily addressed the appellant’s challenges against the National Faceless Appeal Centre’s (NFAC) order and the jurisdiction of the Income Tax Officer.
Analysis: The ITAT order empathized with the appellant’s rural background and unfamiliarity with the ITBA portal, which resulted in non-compliance with the NFAC notices. Despite the various grounds raised by the appellant against the original order, including allegations of jurisdictional errors, violation of natural justice, and procedural discrepancies, the ITAT focused on providing a fair chance for representation before the NFAC. By remitting the case back to NFAC, the ITAT has shown its commitment to ensuring justice is served, irrespective of the digital competency of the involved parties.
Conclusion: This decision by the ITAT Bangalore sets an important precedent in cases where rural and less digitally literate taxpayers are involved. It underlines the necessity of providing a level playing field to all assessees and highlights the need for inclusivity in the age of digitalization.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
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