Shri Subba Raju Kondraju vs. Dy. Commissioner of Income Tax

Parties Involved

Facts Summary

The present appeal of the assessee is arising from the order of the Commissioner of Income Tax (Appeals)-11, Hyderabad dated 31.03.2022 and relates to the Assessment Year 2019-20. There is a delay of 56 days in filing the appeal before the Tribunal. The assessee's counsel pointed out that the delay occurred because the office of the Commissioner of Income Tax (Appeals) sent the order via email, despite the assessee denying service of notices/communications via email in Form 35. The Tribunal condoned the delay and proceeded to adjudicate the appeal. The assessee raised three grounds of appeal, including a request to restore the matter to the file of the Commissioner of Income Tax (Appeals) for fresh adjudication.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Service of notices/communications via email
• 3. Fresh adjudication of the matter

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Conquer Barter Private Limited

  Kolkata Bench benchAY 2012-2013Allowed

• M/s Gujarat Plasto Industries Vs. The ITO

  Rajkot bench

• The Chinchani Tarapur Education Society vs. CIT-Exemption, Pune

  Pune bench

• Shahnawaz Mustakkhan Pathan vs. The Income Tax Officer

  Ahmedabad bench

• Yeakub Mondal Vs ITO, Ward-3(1), Suri

  Kolkata Bench benchAY 2018-19Allowed

• Pinakin Patel vs. ITO

  Ahmedabad bench