Mentioning correct contact & email id in e-filing portal is mandatory duty – ITD

ITD says mentioning correct contact & email id details in efiling portal is assessee’s mandatory duty. Ignorance of law and process not to be encouraged

ABCAUS Case Law Citation:
ABCAUS 3770 (2023) (06) ITAT

In the instant case, the assessee was aggrieved by the ex-parte orders of  first appellate authority .

There was a delay of almost one year in filing the appeal for which the assessee had sought condonation supported by the affidavit.

It was submitted that the impugned order was sent to email id of the Chartered Accountant which was practicing in the city at the time of filing the appeal. However, the CA had moved to other State afterwards.

It was submitted that on account of CA having left his profession, the  assessee  was  unaware  of  various  communications sent  by  the  Department  to the assessee leading to dismissal of the appeal for non-appearance.

The Revenue opposed condonation of delay and submitted that it was incumbent for the assessee to ensure quoting of his own email Id and contact numbers in the appeal documents for timely receipt of communications and act upon the same. The Department also filed a note detailing the options provided in the e-filing portal of income tax to avoid such non-communication.

The Department stated that the total breakdown in Department Communication reaching the assessee occurred on account of grave fault committed by the assessee in not providing the correct email address, mobile number and more importantly, compromising on the login credentials to the assessee’s e-filing portal account with someone else. 

It was explained that with the advent of statutory mandated efiling of returns/forms, e-communications, e-assessment and appeal process through faceless mode, the assessees have been mandated by the Department to provide their correct digital contact details to enable near instantaneous, 24 x 7, 365 days global outreach. To ensure such direct 24 x 7, 365 days global access between the assessee and the Department, the Department had enabled in the profile page of the e-filing account for every assesse, to provide its Primary email id and Primary mobile number.  In addition to this, if an   assessee desires to also include communication to be sent to its Authorized Representative or any other contact, a facility to provide the secondary email and mobile number with relationship identified has been enabled.

It was stated that all communication by the Department is legally mandated using these contact details provided by the assessee.  The assessees are duty bound to ensure they correctly comply accordingly. Additionally, a copy of every statutory communication sent to the assessee are placed in the e-filing account of theassessee, so that assessee at its leisure can access and comply with such communication 24×7, 365 days from across the globe.

Further, there is an added facility through e-filing account to add an Authorized Representative against each of the Departmental proceeding. When assessee adds such Authorized Representative, the proceeding details and all the communications are made available, both to the assessee and its authorized Representative, for either of their compliance.

It was stated that the assessee having defaulted in its primary duty to provide its own contact details, having compromised on its e-filing account login credentials and having failed to avail a facility to add Authorized Representative requires no true lenience especially when all Government Functions are statutorily made in digital format.  Ignorance of law and process should strictly not be encouraged as it should be the endeavour of every statutory authority to uphold the law in its true spirit for it to function. 

Further, the Department requested the Bench that its submission be made as a part of the order passed to enable due compliance by the assessee and as a part of assessees’ education on process.”

The Bench expressed concurrence with the submissions made by the Department that mentioning of correct contact particulars including email id by the assessee to the department is absolutely essential in digital era and supply of correct particulars would ensure enhanced taxpayers’ services by the department in the digital mode. 

The Tribunal observed that the department may undertake suitable publicity campaign in this regard, as deemed fit, to educate the taxpayers in this respect.

Keeping in mind the principles of natural justice, the Tribunal however condoned the delay in appeals and restored the appeals  to the file of first appellate authority for denovo adjudication. 

Accordingly, the appeal was allowed.

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