Delay in filing appeal condoned due to mismatch in aadhaar and pan data not allowing EVC

Delay in filing appeal condoned due to mismatch in aadhaar and pan data not allowing e-verification by OTP

ABCAUS Case Law Citation:
ABCAUS 3762 (2023) (06) ITAT

In the instant case, the appellant assessee had challenged the order passed by the CIT(A) in dismissing the assessee’s appeal in limine under section 250 read with section 251 of the Income Tax Act, 1961 (the Act) without considering the merits of the appeal filed. 

There was a delay of 23 days in filing the appeal before the CIT(A) and the assessee filed a request for condonation of delay also stating that the delay was due to the fact that appeal was to be made online with OTP to be sent on the number linked to aadhar and due to technical difficulties of mismatch of PAN and aadhar data and the number linked to aadhar the appeal could not be made online.

However, the CIT(A) did not condone the delay of 23 days in filing of the appeal and proceeded to dismissed the assessee’s appeal as barred by limitation.   

Aggrieved, the  assessee  filed  the instant appeal  before the Tribunal.

Before the ITAT, the assessee explained that filing of the appeal in online manner in the office of the CIT(A) required OTP to be sent on the Mobile number linked to the Aadhaar.  However, the assessee faced technical difficulty in carrying this out, as the assessee’s application for updating/ rectification of data in Aadhaar was pending with the UIDAI.   

To support his contention, the Counsel for the assessee also submitted the relevant evidence from the Aadhaar database before and after the aforesaid updation/rectification.  

It was submitted that in view of this technical difficulty, the assessee was not able to file the appeal in online manner in the office of the CIT(A) within the prescribed time limit.  He made a prayer to condone the delay in filing of the appeal in the office of the CIT(A).

The Tribunal, in view of the submissions made and evidence produced was satisfied that because of the technical difficulties faced by the  assessee, there was reasonable cause for delay in filing of the appeal in the office of the CIT(A). 

The Tribunal further observed that the Assessing Officer too had passed ex parte assessment order, as a result of which the assessee as well as the Assessing Officer did not have the benefit of representation by the assessee before the Assessing Officer in the course of the assessment proceedings.   

The Tribunal opined that the time available to the assessee for compliance, in view of the date of service of the notices issued was not sufficient. 

The assessee submitted that the issues in dispute should be restored to the file of the Assessing Officer.

The Tribunal set aside the impugned appellate order of CIT(A)and restored all the issues in dispute to the file of the Assessing Officer with a direction to pass de novo assessment order in accordance with law after providing reasonable opportunity to the assessee.   

Accordingly, the appeal of the assessee was allowed.

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