Geetha Gopalan Vs DCIT (ITAT Bangalore)
In Geetha Gopalan vs DCIT, the assessee filed an appeal against the NFAC order dated March 18, 2024, for the assessment year 2018-19. The issue arose when the assessee failed to appear before the CIT(A) despite multiple notices being issued. The assessee’s representative, however, explained that the notices were mistakenly sent to an outdated email address of a previous tax consultant. Although the correct email was provided in Form 35 during the appeal filing, the notices were sent to the email used in prior income tax returns. Due to this error, the assessee was unaware of the hearing dates and missed the deadline for filing an appeal with the ITAT, resulting in a 19-day delay.
After reviewing the case, the ITAT found that the delay was caused by an error in the communication process, which was not the assessee’s fault. The Tribunal agreed to condone the 19-day delay, as there was sufficient cause for it. The ITAT remitted the case back to the CIT(A) for fresh adjudication, ensuring the proper opportunity for the assessee to participate in the proceedings. The appeal was allowed for statistical purposes, and the matter will now proceed under fresh consideration by the CIT(A).
