Alampalli Seetharam Udaya Shankar Vs ITO (ITAT Bangalore)
Assessee was not aware of the notices issued since the same were uploaded only on the e-filing portal: ITAT provided assessee with one more opportunity to represent his case and accordingly the issues are restored to the files of the CIT(A)
In the case of Alampalli Seetharam Udaya Shankar vs ITO, the ITAT Bangalore dealt with an appeal where the CIT(A) had dismissed the assessee’s case without adjudicating on its merits. The CIT(A) rejected the appeal due to a delay of 246 days in filing, observing that the assessee had not filed any written submissions in response to the notices issued. The assessee, however, contended that the notices were not physically received, as they were only uploaded on the e-filing portal, which led to the lack of response. In light of this, the assessee requested another opportunity to present their case.
The ITAT, considering the circumstances and in the interest of justice, allowed the appeal for statistical purposes, restoring the case to the CIT(A) for further proceedings. The tribunal emphasized the need to provide the assessee with one more chance to represent their case, given the delay in receiving the notices. The matter was directed back to the CIT(A), with the assessee required to explain the delay in filing the appeal.
