Narender Reddy Madadi Vs ITO (ITAT Hyderabad)
Tribunal Condoned Delay Owing to Miscommunication – Wrong Email ID Caused 1060-Day Delay in Filing Appeal
At the threshold, there was delay of 72 days in filing the appeals before Tribunal. Assessee explained that the Chartered Accountant who was originally engaged to file the appeals was suffering from carcinoma of the prostate & underwent major surgery in April 2025. Due to this medical incapacity, the appeals could not be filed on time. Subsequently, the papers were handed to another Chartered Accountant who filed the appeals on 13.03.2025. Supporting medical reports were filed. Tribunal held that the delay was due to genuine cause beyond the Assessee’s control, hence condoned the delay & admitted the appeals.
In ITA No.445/Hyd/2025, the issue arose from an addition of Rs.30,00,000 as unexplained money u/s 69A in assessment u/s 143(3). Assessee’s appeal before CIT(A) was delayed by 1060 days. CIT(A) refused to condone the delay & dismissed the appeal. Before Tribunal, AR submitted that all statutory notices were wrongly sent by AO to an incorrect email ID ([email protected]) instead of the Assessee’s registered email ID ([email protected]). Because of this, the Assessee was never aware of the proceedings or order until recovery steps were initiated. On obtaining copy of the order in November 2022, the appeal was filed immediately. Tribunal, after examining the notices, found that they were indeed sent to an email ID not belonging to Assessee. Since there was sufficient cause & no mala fide intention, Tribunal condoned the delay & restored the matter to CIT(A) for fresh adjudication on merits after giving due opportunity.
