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Judgment
PER VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the assessee is directed against an ex-parte order of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Bengaluru [in short 'the CIT(A)'] dated 30.06.2024, for Assessment Year 2017-18.
The appeal is time barred by 538 days. The assessee has filed an application citing reasons causing delay in filing of appeal before the Tribunal.
The ld. Counsel for the assessee submits that the assessee is run by Nuns/Sisters. The assessee carries out various activities. The notices issued by the CIT(A) were never communicated to the assessee on the email address provided in Form No. 35, i.e., [email protected]. Further, the first notice was served on the assessee in the year 2021 and, thereafter, there was no communication from the CIT(A) after the appeal was filed by the assessee. The next notice, as stated in the impugned order was issued in February 2024, which was never communicated to the assessee on the email address provided in Form No. 35. He further contended that since the assessee was not aware of the proceedings before the CIT(A), the assessee did not come to know about the order of the CIT(A) dated 30.06.2024. It was only in the month of February 2026 when the auditors of the assessee, on the website portal of the Department noticed that penalty proceedings had been initiated against the assessee, the assessee came to know about the order of the CIT(A) dated 30.06.2024. Immediately thereafter, the assessee took steps to file appeal before the Tribunal. This resulted in delay of 538 days in filing of appeal.
After having examined the facts and the reasons for delay in filing of appeal before the Tribunal, I am satisfied that the delay in filing of appeal is not intentional. The delay has been caused for the reasons stated in the application, which appear to be bona fide. Thus, delay of 538 days in filing of appeal is condoned and the appeal is admitted.
Considering the fact that the notices were never served on the assessee on the email address provided in Form No. 35, the assessee could not present its case before the First Appellate Authority, which resulted in ex-parte proceedings before the First Appellate Authority, I deem it appropriate to restore the appeal back to the CIT(A) with a direction to decide the appeal afresh after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
The CIT(A) shall issue notice(s) to the assessee on the email address provided in Form No. 36, i.e., [email protected].
The assessee, upon service of notice, shall make submissions before the CIT(A), without fail.
In the result, the impugned order is set aside and the appeal of the assessee is allowed for statistical purposes.