Kiran Kumar Soma Vs ITO (ITAT Hyderabad)
Denied Email Service, Delay Excused: ITAT Hyderabad Condones 294 Days & Restores Appeal
Hyderabad ITAT ‘DB-A’ Bench, in Kiran Kumar Soma vs. ITO (ITA No.1318/Hyd/2024, AY 2014-15, order dated 24.12.2025), condoned a substantial delay of 294 days and set aside the ex-parte order of the CIT(A), restoring the matter for fresh adjudication on merits.
The assessee had expressly denied consent for service of notices through email while filing Form No.35 and had clearly mentioned his physical address for service. However, the CIT(A) issued notices only through email, without serving them at the physical address. As a result, the assessee remained unaware of the appellate proceedings and the order, and came to know of it only when recovery proceedings were initiated by the Department.
Accepting the affidavit and records, the Tribunal held that the failure of the appellate authority to follow the mode of service chosen by the assessee constituted sufficient cause for the delay. The delay was held to be neither intentional nor deliberate, and procedural lapses by the Department cannot defeat substantial justice.
On merits, the ITAT observed that the appeal before the CIT(A) was decided ex-parte without providing an effective opportunity of hearing, amounting to violation of principles of natural justice. Accordingly, the impugned order was set aside, and the matter was remanded to the CIT(A) with directions to adjudicate the appeal afresh after granting proper opportunity. The assessee was directed to co-operate and avoid unnecessary adjournments. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
