Vanket Singhal Vs ITO (ITAT Delhi)
In the case of Vanket Singhal vs. ITO (ITAT Delhi), the assessee challenged an order dated 20.03.2020 issued by CIT(A)-13 Delhi, following an assessment order passed under Section 144 of the Income Tax Act for AY 2017-18. The appeal was filed with a delay of 1123 days, out of which 650 days were attributed to Covid-19 lockdowns. The assessee cited lack of awareness regarding the Income Tax e-filing portal and relevant legal provisions as reasons for the delay. The Tribunal condoned the delay, considering the Supreme Court’s extension of limitation periods due to the pandemic.
The assessee argued that notices were sent to an incorrect email address ([email protected]) instead of the email provided in Form No. 35 ([email protected]). As a result, the assessee was unaware of the proceedings and could not comply with several notices. The Tribunal observed that the email discrepancy was unrefuted by the Department’s representative. Given the procedural lapse and to prevent a miscarriage of justice, the Tribunal remanded the matter to the Assessing Officer (AO).
The AO was instructed to reexamine the case afresh, consider evidence submitted by the assessee, and provide a fair opportunity for a hearing. The Tribunal emphasized adherence to principles of natural justice and directed the AO to issue a reasoned order after proper consideration. The appeal was allowed for statistical purposes, with the order pronounced on 07.11.2024.
