Income Tax Order sent to email id of CA of assessee not a valid service: ITAT

In matter of M/s. K.S.M. Agencies vs ITO Chennai bench of Income Tax Tribunal noted that delay of 170 days in appeal for AY 2014-15 and delay of 363 days in the appeal for AY 2017-18, the condonation of which has been sought by the assessee by way of condonation petition which is supported by the affidavit of the assessee.

Drawing attention to condonation petition and Form No.35, Ld. AR submitted that impugned order was sent to email id of Shri Achakala Srinivsalu, CA which was practicing in Chennai in 2020. However, he moved to Vijayawada afterwards. The same led to delay in receipt of impugned orders.

The Ld. Sr. DR opposed condonation of delay and submitted that it was incumbent for the assessee to ensure quoting of his own email Id and contact numbers in the appeal documents for timely receipt of communications and act upon the same.

ITAT Order:

3. We concur with the aforesaid submissions made by Ld. Sr. DR that mentioning of correct contact particulars including email id by the assessee to the department is absolutely essential in digital era and supply of correct particulars would ensure enhanced taxpayers’ services by the department in the digital mode. Considering the same, we may observe that the department may undertake suitable publicity campaign in this regard, as deemed fit, to educate the taxpayers in this respect.

4. Coming to the present appeals, considering the contents of condonation petition and keeping in mind the principles of natural justice, we deem it fit to condone the delay in both the appeals and restore the appeals to the file of first appellate authority for denovo adjudication by way of speaking order with a direction to the assessee to substantiate its claim forthwith. Needless to add that adequate opportunity of hearing shall be granted to the assessee.

5. Both the appeals stand allowed for statistical purposes.

For Official Order Download PDF Given Below: