Sarika Dadaso Zende Vs ITO (ITAT Pune)
ITAT Condones Appeal Delay After Order Hit Spam; Tax Tribunal Condonès 191-Day Appeal Delay Over Spam Folder Delivery; Pune Bench Cites Bombay High Court, Supreme Court Rulings on Merits Adjudication
Pune: The Income Tax Appellate Tribunal (ITAT), Pune bench, has condoned a delay of 191 days in filing an appeal by an individual assessee, Sarika Dadaso Zende, against an assessment order for the Assessment Year 2020-21. The assessee attributed the delay primarily to the assessment order, served via email, landing in her email’s spam folder and subsequent issues with her consultant and personal problems.
The case originated from a scrutiny assessment where the Assessing Officer (AO) disallowed certain expenses claimed by Ms. Zende, who is engaged in the business of supplying manpower and dealing in housekeeping materials. The disallowance, totalling over ₹26 lakhs including interest, related to service tax payments. The AO noted that while the assessee provided RTGS transfer details, it was unclear if these transfers were specifically for service tax dues. The AO also disputed the assessee’s claim of similar disallowances in earlier years.
Aggrieved by the assessment order dated August 31, 2022, which was reportedly emailed on September 1, 2022, Ms. Zende sought to appeal before the National Faceless Appeal Centre (NFAC). However, the appeal, filed on March 11, 2023, was delayed by 191 days. The NFAC dismissed the appeal as not maintainable due to the delay, without addressing the merits of the case.
