Ashwini Ajay Lele vs. ITO, Ward-14(3), Pune

Parties Involved

Facts Summary

The assessee, Ashwini Ajay Lele, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2015-16. The assessee claimed that they did not receive the notices for the appellate proceedings as they were sent to an old email address that was no longer operational. The assessee had updated their email address with the IT Department but the notices continued to be sent to the old address. The assessee became aware of the order only when they received a recovery call from the IT Department. The assessee filed an affidavit explaining the delay in filing the appeal due to the bona fide lack of knowledge regarding the order. The Tribunal condoned the delay and set aside the order of the Commissioner of Income Tax (Appeals) for de-novo adjudication.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Non-receipt of notices for appellate proceedings

Judgment Outcome

Decided in favour of Assessee.

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