Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 0128 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-08-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
07-08-2024
Assessment Year
misc
Appeal Filed On
20-02-2024
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 315/Ahd/2024 (िनधा榁रण वष榁 िनधा榁रण वष榁 िनधा榁रण वष榁 िनधा榁रण वष榁 / Assess ment Yea r : 2013-14) Lu v Pr oco n Pr iv at e Li mit ed Ti mes S qu ar e Ar ca de, Op p. Ra mb au g, N r. Ra vi ja Pla za , Th alt ej -S hi la j R oa d, Ah me da bad , Gu ja ra t, 38 00 59 बनाम बनामबनाम बनाम/ V s . IT O W ar d 2( 1) (1 ), Ah m eda ba d 瀡थायी लेखा सं./जीआइआर सं./P A N / G IR N o . : A A C C L1 7 4 0 P (Appellant) . . (Respondent) अपीलाथ牸 ओर से /Appellant by : Shri Mehul K. Patel, Advocate 灹瀄यथ牸 क琉 ओर से/Respondent by : Shri Ravindra, Sr. DR D a t e o f H e a r i n g 08/08/2024 D a t e o f P r o n o u n c e m e n t 14/08/2024 O R D E R PER SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the assessee against the order of the National Faceless Appeal Centre ( NFAC), Delhi, (i n short ‘the CIT( A) ’) dated 31.10.2023 for the Assessment Year 2015-16. 2. There was a dela y of 53 da ys in filing of this appeal. The assessee has filed an affidavit explaining the reason for dela y. It was sub mitted that the appeal order passed by NFAC was sent on the e mail I D luvprocon12@gmail.c o m, which was no t accessed and checked for a long ti me for the reason that the o ffice was ITA No. 315/Ahd/2024 [Luv Procon Private Limited vs. ITO] A.Y. 2013-14 - 2 – closed for a long duration of Diwali. Otherwise , also the assessee was not checking its mail regularly and due to this reason, there was a dela y in filing of this appeal. It was further submitted that the order was not uploaded on the Portal. The Ld . Sr . DR also has not raised any objection to the condonation of delay. Considering the reason as explained by the assessee, the dela y is c ondoned. 3. The brief facts of the case are that the return of income for A.Y. 2013-14 was filed on 21.05.2014 declaring Nil inco me. The AO had initiated proceeding under Section 147 of the Act on the strength of information received that assessee had received acco mmodation entries fro m entities controlled by one Shri Jignesh Shah. In the course of assessment proce eding, no co mpliance was made b y the assessee and assessment was co mpleted under Section 147 r.w.s. 144 of the Inco me Tax Act, 1961 (in short ‘the Act’) on 29.03.2 022 at total income of Rs.66 Lacs. 4. Aggrieved with the order of the AO, the assessee had filed an appeal before the first appellate authority, which has been decided by the Ld. CI T(A) vide t he i mpugned order and the appeal of the assessee was dis misse d. 5. The assessee is now in appeal before us. The assessee has taken following grounds in this appeal: “ 1 . T h a t t h e l e a r n e d N F A C h a s g r i e v o u s l y e r r e d i n pa s s i n g e x p a r t e o r d e r a n d n o t g i v i n g r e a s o n a b l e o p p o r t u n i t y of h e a r i n g , ITA No. 315/Ahd/2024 [Luv Procon Private Limited vs. ITO] A.Y. 2013-14 - 3 – a n d i n i s s u i n g n o t i c e s t h r o u g h e m a i l , t h o u g h n o t op t e d f o r b y a p p e l l a n t . 2 . T h a t o n f a c t s a n d l a w t h e l e a r n e d N F A C h a s g r i e vo u s l y e r r e d i n d i s m i s s i n g t h e a p p e a l o n a c c o u n t o f d e l a y a n d i n n o t d e c i d i n g t h e a p p e a l o n m e r i t s . ” 6. Shri Mehul K. Pat el, Ld . AR for the assessee explained that the Ld. CI T(A) ha s passed an ex-par te order and the appeal of the assessee was dis mi ssed on the ground of dela y in filing the appeal before hi m and without considering the me rits of the case. He explained that all the co mmunication was sent b y the Ld. CI T( A) on the e mail ID, whereas the assessee in For m No.35 had categorically mentioned that no notice/co mmunication should be sent on the e mail. Since, no ph ysical notices were sent by the Ld. CIT( A) and the assessee not being a tech-savvy did not check the e mail account. As a result, no co mp liance could be made before the Ld. CI T(A). The Ld. AR submitted that in the interest of justice, the matter ma y be re mande d to the Ld. CI T(A) with a direction to condone the dela y in filing of the appeal a nd also to decide the matter on the merits of th e case. 7. The Ld . Sr . DR did not express any objection if the matter was set aside to the Ld. CI T( A). 8. We have considered the sub missions of the assessee an d the facts of the case. It is found fro m F or m No.35 that the assessee had indicated its choice that no notice / co mmunicati on ma y be sent on email. It appears fro m the order of the Ld. C IT( A) that all the opportunities provided by him were b y wa y of e-notices ITA No. 315/Ahd/2024 [Luv Procon Private Limited vs. ITO] A.Y. 2013-14 - 4 – and no physical notice was sent to the assessee. When the assessee had categorically notified in For m No .35 that no notice / co mmunication should be on e ma il, the Ld. CI T( A) was not correct in dis missing the appeal by s ending e-notices only. The assessee had also explained the reason for delay in For m No.-35. It was sub mitted that the Director ha d lost his password and could not check his email account on which the order was sent. The matter co me to the notice of the assessee when there was a notice for refund ad justment. The Ld. CI T(A) ma y decide the dela y in filing of appeal before hi m on meri ts, taking a considerate view in the matter and after allowing a proper opportunity of being heard to the assessee. The matter is, therefore , set aside to the Ld. CI T( A) for fr esh adjudication of the matter afte r allowing opportunity to th e assessee b y sen ding physical notices along with e-notices. 9. In the result, appeal preferred b y the assessee is allowed for statistical purposes. This Order pronounced on 14/08/2024 Sd/- Sd/- (T.R. SENTHIL KUMAR) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 14/08/2024 S. K. SINHA ITA No. 315/Ahd/2024 [Luv Procon Private Limited vs. ITO] A.Y. 2013-14 - 5 – आदेश क琉 灹ितिलिप अ灡ेिषत आदेश क琉 灹ितिलिप अ灡ेिषतआदेश क琉 灹ितिलिप अ灡ेिषत आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴(अपील) / The CIT(A)- 5. िवभागीय 灹ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड榁 फाईल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, True Copy उप उपउप उप/सहायक पंजीकार सहायक पंजीकारसहायक पंजीकार सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद / ITAT, Ahmedabad 1 . D a t e o f d i c t a t i o n o n 0 9 . 0 8 . 2 0 2 4 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 0 9 . 0 8 . 2 0 2 4 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t 1 4 . 0 8 . 2 0 2 4 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 1 4 . 0 8 . 2 0 2 4 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 14 . 0 8 . 2 0 2 4 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D i s p a t c h o f t h e O r d e r ... ... ... Date on which the typed draft is placed before the Dictating Member 19.12.2019Other Member.....................Date on which the approved draft comes to
Mehul