Tirupati Prasad Sahu Vs ITO (ITAT Cuttack)
In a notable decision, the Income Tax Appellate Tribunal (ITAT) Cuttack condoned a 145-day delay in the case of Tirupati Prasad Sahu vs. Income Tax Officer (ITO). The delay, attributed to email communications being misplaced in spam folders, highlights the challenges taxpayers face in the digital age.
The case centers on an appeal filed by Tirupati Prasad Sahu against an order by the Commissioner of Income Tax (Appeals), National Faceless Assessment Centre (NFAC), Delhi, dated February 27, 2024. The appeal pertains to the assessment year 2010-2011. The primary contention was a significant delay of 145 days in filing the appeal.
The assessee’s representative, Shri P. K. Mishra, argued that the delay was due to the non-receipt of the Assessing Officer’s order in time, as the emails had gone to the spam folder. He also pointed out a discrepancy in the dates mentioned in the order, which contributed to the confusion. The representative further emphasized that even if the depreciation was not claimed by the assessee, it should be allowed as per statutory provisions.
On the other hand, the Senior Departmental Representative (DR), Shri Charan Dass, suggested that the issue be remanded to the CIT(A) for adjudication on merits, acknowledging the possible explanation for the delay.
