Sri Vasavi Traders Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Sri Vasavi Traders, being an agricultural market committee agent in a rural area, was not well-versed with the technical issues related to verifying the income tax portals. The notice issued by the Assessing Officer landed in the spam of the assessee's email, which the assessee could not verify, leading to the assessment proceedings being conducted ex-parte. The notice under section 143(2) of the Income Tax Act, 1961 was issued on 25/11/2021, and the assessment order was passed on 31/03/2022 during the COVID-19 pandemic. The assessee submitted documents before the Commissioner of Income Tax (Appeals) but was declined due to the lack of a formal application. The assessee argued that the pandemic and the notice landing in the spam email were reasons for not submitting the details timely.…

Legal Issues

• 1. Whether the assessee could establish sufficient cause for not submitting the details timely due to the COVID-19 pandemic and the notice landing in the spam email?

Judgment Outcome

Decided in favour of Assessee.

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