Quick Summary
In a notable order, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has restored an appeal filed with a delay of 621 days, citing that the assessee, an NRI based in the United States, never received any communication from the Commissioner of Income Tax (Appeals) due to notices being sent
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FAQ :
The appeal was delayed by 621 days because the Commissioner of Income Tax (Appeals) sent notices to an incorrect email address, meaning the NRI taxpayer never received them.
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, restored the appeal.
The appeal was dismissed ex parte in 2023 due to the non-submission of documents and lack of compliance, which occurred because the taxpayer was unaware of the proceedings due to incorrect email notices.
Taxpayers are generally required to file an appeal within 60 days of receiving an order.
The ruling highlights the critical importance of ensuring notices are sent to accurate and updated email addresses, particularly within India's expanding faceless appeal system.
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