Luv Procon Private Limited Vs ITO (ITAT Ahmedabad)
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) in Ahmedabad has set aside the dismissal order of the Commissioner of Income Tax (Appeals) (CIT(A)) for Luv Procon Private Limited due to procedural irregularities involving notices sent via email. The case pertains to the Assessment Year 2015-16 and highlights the importance of adhering to communication preferences specified by taxpayers.
The appeal was filed against the order dated October 31, 2023, issued by the National Faceless Appeal Centre (NFAC) in Delhi. The primary issue revolved around the manner in which notices were communicated to the assessee. Luv Procon had specifically indicated in Form No. 35 that it preferred no correspondence via email, yet the CIT(A) proceeded to send all notices electronically.
Background of the Case
The appeal process was marred by a delay of 53 days in filing the response to the NFAC’s order. The assessee explained this delay through an affidavit, stating that the notification was sent to an email address ([email protected]) that had not been accessed for a considerable period due to the office being closed during the Diwali festival. Consequently, the delay was not contested by the Senior Departmental Representative (Sr. DR), leading the ITAT to condone it.
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