Gunjan Jaiswal Vs ITO (ITAT Delhi)
Accountant’s Email Caused Non-receipt of Notices – Delay of Over 1000 Days Condoned- Ex-parte Assessment & Penalty Set Aside
Assessee’s appeals before NFAC against the assessment u/s 147 r.w.s. 144/144B & penalty u/s 271(1)(c) were dismissed for delay of 1034 & 854 days. Assessee explained that both orders were passed ex-parte because the email ID in her PAN belonged to her Accountant, who failed to inform her or her tax consultant about the notices. She became aware only after bank account attachment.
Tribunal held that the delay was bona fide & beyond Assessee’s control, referring to Collector, Land Acquisition v. Mst. Katiji (167 ITR 471, SC), which emphasizes a liberal approach where substantial justice outweighs technical delay.
Accordingly, Tribunal condoned the delay, & since both assessment & penalty orders were passed ex-parte, it set aside both orders & remanded the matter to AO for de novo assessment after providing due opportunity of hearing.
FULL TEXT OF THE ORDER OF ITAT DELHI
The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 09/06/2025 for the Assessment Year 2015-16.
