LNV TECHNOLOGY PVT. LTD.,CHENNAI V. ACIT, CORP. CIRCLE-4(1), CHENNAI

ITA 1032/CHNY/2025

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The case involves M/s. LNV Technology Pvt. Ltd., which appealed against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2018-19. The appeal was initially delayed by 42 days, for which a condonation application was filed and accepted due to reasonable cause shown. The primary contention in the appeal was that the notices from the CIT(A) were not properly served to the assessee, as they were sent to incorrect email IDs and ended up in the spam folder. This led to a violation of the principles of natural justice, as the assessee was not able to participate in the proceedings before the First Appellate Authority. Consequently, the Tribunal decided to set aside the impugned order and remand the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705216 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: G. SRIKANTH
• Keywords: Condonation of delay; Set aside; Reasonable cause; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी जगदीश, लेखा सद क े सम\u0015 BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1032/Chny/2025 िनधा\u000eरणवष\u000e/Assessment Year: 2018-19 M/s. LNV Technology Pvt. Ltd., No.18/3, 5th Floor, Sigappi Achi Building, Rukmani Lakshmipathy Salai, Egmore, Chennai-600 008. v. The ACIT, Corporate Circle-4(1), Chennai. [PAN: AAACL 6394 H] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. G. Srikanth, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 18.06.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 04.07.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 04.12.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2018-19. 2. At the outset, the Ld.AR brought to our notice that the appeal is delayed by ‘42’ days. In this regard, it is noted that the assessee has ITA No.1032/Chny/2025 (AY 2018-19) M/s. LNV Technology Pvt. Ltd. :: 2 :: filed condonation application along with affidavit to support the averments made therein. Having perused the contents of the application filed for condonation of delay and the affidavit, we find that there is reasonable cause for the delay and therefore, we condone the delay and proceed to hear the appeal on its merits. 3. The Ld.AR brought to our notice that the impugned order of the Ld.CIT(A) is an ex parte order qua assessee because the notices alleged to have been issued to the assessee has gone to the different e-mail IDs other than one reflected in Form No.35. Moreover, according to the Ld.AR, the said notices also went to ‘spam’ account of the assessee and ‘screen shot’ of the same was placed on record. Having gone through the ‘screen shot’, we note that the notice has gone to the ‘spam’ account of the assessee. Hence, we find that the notices issued by the office of the Ld.CIT(A) couldn’t be served upon the assessee, hence, the assessee couldn’t be faulted for not participating in the proceedings before the First Appellate Authority. In the light of the above, we find that there is a violation of principles of natural justice and therefore, we are inclined to set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the grounds of appeal as per sub-section (6) of section 250 of the Income Tax Act, 1961. ITA No.1032/Chny/2025 (AY 2018-19) M/s. LNV Technology Pvt. Ltd. :: 3 :: 4. Needless to say that the assessee to be diligent and file all relevant documents before the Ld.CIT(A) without fail. The Ld.CIT(A) to pass speaking order in accordance to law after hearing the assessee. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 04th day of July, 2025, in Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सद /ACCOUNTANT MEMBER (एबी टी. वक ) (ABY T. VARKEY) \u0001याियक सद\bय/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 04th July, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0010/Appellant 2. \u0011\u0012थ\u0010/Respondent 3. आयकरआयु\u0018/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u0011ितिनिध/DR 5. गाड फाईल/GF "