Aastitva Jain Family Trust Vs ITO (ITAT Agra)
ITAT Agra held that merely uploading of the communication in the Income Tax department e-portal is not sufficient mode of communication in view provisions of Section 282 of the 1961 Act and Rule 127 of the Income Tax Rules.
Facts- The main issue involved herein is delay in filing of an appeal before CIT(A) by 2176 days. It is the main contention of the assessee that the assessee was not aware of the processing of the return by CPC u/s 143(1), and consequently raising of total tax and interest demand of Rs. 1,12,190/- against the assessee vide intimation dated 19.10.2017, as the same was not served to the assessee, and it is only when the notice of demand for recovery issued by department was received by the assessee, the assessee came to know of the outstanding demand against the assessee vide processing of return u/s 143(1) vide intimation dated 19.10.2017.
Conclusion- Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Enterpreneurship, Ludhiana v. CIT(E), Chandigarh (2024) Live Law (PH)106(Case No. CWP-21028-2023(O&M), has held that merely uploading of the communication(notice) in the Income Tax department e-portal is not sufficient mode of communication keeping in view principles of natural justice which are inherent in income tax proceedings as also keeping in view provisions of Section 282 of the 1961 Act and Rule 127 of the 1962 Rules. When technicalities are pitted against advancement of substantial justice, then the court will lean towards advancement of justice.
