Case Law Details
Behra Gopal Krishna Rao Vs ITO (ITAT Bangalore)
Introduction: The Income Tax Appellate Tribunal (ITAT) in Bangalore recently delved into a matter where a retired employee, Behra Gopal Krishna Rao, found himself at odds with the First Appellate Authority (FAA) due to his unfamiliarity with online computer services. This led to a non-compliance with notices sent to his email.
Analysis: Behra Gopal Krishna Rao, having retired from Mangalore Refinery and Petrochemicals Ltd, had filed his income return for the year 2016-17, which was later selected for scrutiny. Following the scrutiny, there was a discrepancy related to a claim of exemption under section 54 of the Act, which brought the case to the FAA’s attention.
However, the FAA’s method of communication, predominantly through email, posed a challenge for Rao. As a retiree, he wasn’t acquainted with the intricacies of computers or email operations. Thus, he inadvertently missed responding to the notices sent to him by the FAA, leading the FAA to dismiss his appeal without a thorough assessment.
The ITAT, having heard both sides, acknowledged the genuine concern raised by Rao’s representative. The Tribunal empathized with the challenge faced by individuals, especially the older generation, in navigating the digital world.
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