Vijay Tiles & Cement Products Vs ACIT (ITAT Hyderabad)
Justice-Oriented Approach Prevails- Wrong Email, Wrong Dismissal- ITAT Hyderabad Restores Appeal After Noticing NFAC Sent Notices to Incorrect Address
Assessee, filed an appeal before the CIT(A) against the assessment order passed u/s 143(3) r.w.s. 147 for AY 2014-15. However, during the appellate proceedings, Assessee did not appear, as it never received any hearing notices. Consequently, the CIT(A) dismissed the appeal ex-parte for non-prosecution and upheld the assessment order. Aggrieved by this dismissal, Assessee approached Tribunal.
At the outset, there was a delay of 98 days in filing the appeal. Assessee explained through an affidavit that in Form 35 it had correctly mentioned its email ID as “[email protected]”, but the office of the CIT(A) mistakenly sent all notices to an entirely different email ID “[email protected]”. Due to this incorrect communication, Assessee was unaware of any hearings or even the order passed by CIT(A). Immediately upon learning of the order, Assessee filed the present appeal. Assessee submitted that the delay was neither deliberate nor intentional but due to reasons beyond its control.
Department opposed the condonation, but Tribunal carefully examined the affidavit & Form 35 and found that notices were indeed sent to the wrong email ID. Tribunal observed that this constituted a reasonable & bona fide cause. Tribunal referred to the recent Supreme Court decision in Vidya Shankar Jaiswal v. ITO (SLP (Civil) Nos. 26310-26311/2024 dated 31.01.2025) wherein it was held that a justice-oriented & liberal approach should be adopted while considering condonation of delay applications. Applying this principle, Tribunal condoned the delay of 98 days and admitted the appeal.
