Case Law Details
Igoor Seva Sahakara Sangha Niyamitha Vs ITO (ITAT Bangalore)
In the case of Igoor Seva Sahakara Sangha Niyamitha, the ITAT Bangalore addressed an appeal against the National Faceless Assessment Centre (NFAC) regarding the assessment year 2017-18. The assessee failed to appear before the CIT(A) due to hearing notices being sent to an email address that was explicitly marked as non-communicative in Form 35. Despite the email notice error, no alternative communication was attempted. The ITAT ruled that the non-appearance could not be attributed to the assessee’s default and provided sufficient reason for the lack of response. In the interest of justice, the tribunal granted the assessee another opportunity to present the case before the CIT(A), with the condition that no adjournments be requested without valid cause. The assessee’s representative also assured compliance in the future. As a result, the ITAT set aside the previous order and directed a fresh adjudication of the matter in accordance with the law. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 24/06/2024 vide DIN No. ITBA/NFAC/S/250/2024-25/1065986424(1) for the assessment year 2017-18.
2. At the outset, it was noticed that the assessee did not appear during the proceedings before the learned CIT-A despite the fact that several notices were issued by the learned CIT-A intimating the date of hearing. All the notices were issued by the learned CIT-A at the email ID given by the assessee in form No. 35 submitted in the appeal. However, on perusal of the relevant column of form 35 where the email ID was furnished by the assessee, we note that it was clearly specified that no communication should be sent to the email id. Nevertheless, all the notices were issued by the learned CIT-A through the email only. Thus, we are of the view that non-appearance before the learned CIT-A cannot be attributed to the default of the assessee. As such we are of the view that there was sufficient reason for the assessee which prevented him for non-response of the notices issued by the ld. CIT-A. Accordingly, in the interest of justice and fair play, we are inclined to extend one more opportunity to the assessee to represent his case before the ld. CIT-A. It is also directed that the assessee shall not seek any adjournment without just cause. It is equally important to note that the learned AR of the assessee at the time of hearing before us has also undertaken the responsibility for the necessary compliance before the ld. CIT-A. Thus, in view of the above, we set aside the issue to the file of the ld. CIT-A for fresh adjudication as per the provisions of law. Hence the ground of appeal of the assessee is hereby allowed for statistical purposes.
3. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in court on 26th day of August, 2024
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