Das Processors Vs DCIT (ITAT Raipur)
Email Communication Option in Form 35 Causes Delay – ITAT Raipur Condoned 109-Day Delay – CIT(A) Cannot Dismiss Appeal for Non-Prosecution
ITAT Raipur condoned a delay of 109 days in filing the appeal & restored the matter to CIT(A) for de novo adjudication on merits. Assessee explained that while filing Form 35, it had opted “No” for receiving communications through email. Despite this, CIT(A) served the order only via registered email, which was not checked by Assessee, leading to non-receipt of the order & consequent delay in filing the appeal.
Tribunal observed that this was a technical issue arising from Form 35 itself & not a deliberate act on part of Assessee. Relying on Supreme Court in Vidya Shankar Jaiswal Vs. ITO (SLP (C) Nos. 26310-26311/2024, dt 31.01.2025), Chhattisgarh High Court in Jagdish Prasad Singhania Vs. Addl. CIT (TDS) (Tax Case No. 17/2025, dt 24.02.2025), & SC in Inder Singh Vs. State of MP (SLP (C) No. 6145/2024, dt 21.03.2025), Tribunal held that a justice-oriented & liberal approach should be adopted in condoning delay. Accordingly, the delay of 109 days was condoned.
On merits, Tribunal noted that CIT(A) had dismissed the appeal ex parte for non-compliance without adjudicating issues. It reiterated that u/s 250(6) & 251, CIT(A) is duty-bound to decide appeals on merits & cannot dismiss summarily for non-prosecution. Relying on Bombay HC in CIT Vs. Premkumar Arjundas Luthra (HUF) (297 CTR 614), Tribunal emphasized that once an appeal is filed, it must be decided on merits irrespective of Assessee’s participation.
