Gautham Kempanna Vs ITO (ITAT Bangalore)
Income Tax Appellate Tribunal (ITAT) Bangalore Bench has condoned a 139-day delay in an appeal filed by assessee Gautham Kempanna, setting aside an ex-parte appellate order from the National Faceless Appeal Centre (NFAC), Delhi. The Tribunal has remanded the case back to the Assessing Officer (AO) for a fresh assessment, but with a specific condition: the assessee must pay a cost of Rs. 20,000 to the Prime Minister’s National Relief Fund.
The appeal pertained to the Assessment Year 2018-19, challenging the NFAC order dated August 20, 2024. The assessee raised several grounds, primarily contesting the ex-parte nature of the appellate order, the confirmation of an addition of Rs. 4,42,14,290/- without adjudicating the merits, and the dismissal of the appeal without addressing the validity of notices issued for initiating assessment proceedings. The total tax effect involved in the dispute is Rs. 6,75,28,122/-.
Delay in Filing Appeal and Condonation
The assessee filed the appeal with a delay of 139 days. In the application for condonation of delay, the assessee stated that he was unaware of the appellate order as he had not checked the income tax portal and had not received any SMS notifications. It was only when the AO attached his bank account that he became aware of the order, prompting him to prepare and file the appeal before the Tribunal on March 7, 2025.
