Appeal Delay Condoned: Accountant’s Email Error Caused Non-Compliance

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

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