Ashok Kumar Vs Assessing Officer (ITAT Lucknow)
Income Tax Appellate Tribunal (ITAT) Lucknow bench has ordered a fresh assessment in the case of Ashok Kumar, a petrol pump owner, for the assessment year 2018-19. The Tribunal’s decision, issued on February 25, 2025, comes after the appellant argued that he was denied a fair opportunity to present his case due to the Assessing Officer’s (AO) exclusive reliance on electronic notices, which he was unable to access reliably. This ruling overturns an ex parte assessment order dated March 25, 2023, and a subsequent appellate order from March 30, 2024, which had dismissed Kumar’s appeal.
Kumar, in his submissions, emphasized his difficulty in accessing electronic legal notices, which significantly hindered his participation in the defense process. He asserted that physical notices were necessary for him to reliably access and respond, and that the exclusive use of electronic communication by the AO was inappropriate given his specific circumstances. He also contended that mutual funds in question were purchased by his mother with her own funds and committed to providing documentary evidence. Furthermore, Kumar stated he faced challenges due to ambiguous communications regarding required documents, leading to unintentional non-compliance. He maintained that he possessed all necessary documents to substantiate his financial statements and was ready to provide them if clearer specifications were given.
