Notice Not Sent On Email Id Registered At IT Portal Itat Condones Delay In Filing Appeal

An appeal delay was condoned after the Income Tax Appellate Tribunal (ITAT) observed that the notice was not sent to the email ID registered on the Income Tax portal. The appellant argued that they did not receive timely intimation of the assessment order due to this discrepancy. The ITAT considered the procedural lapse significant enough to warrant overlooking the delay in filing the appeal. This decision highlights the critical importance of maintaining accurate and updated contact information on the IT portal to ensure timely communication from tax authorities. The case underscores the potential for appeals to be favorably considered when procedural lapses by the department impede effective communication with taxpayers. Taxpayers should regularly verify their registered email addresses and mobile numbers on the IT portal.

Section 282 of the Income Tax Act, 1961, mandates the proper service of notices to taxpayers. Failure to adhere to this provision can render the notice invalid, potentially impacting the validity of subsequent proceedings. Non-compliance can lead to delays in tax collection and potential legal challenges.

This case underscores a growing trend of ITAT's taking a lenient view where departmental lapses hinder effective communication. Taxpayers should meticulously document all communication with the department and any discrepancies in service of notice. This ruling serves as a reminder for tax professionals to advise clients on maintaining updated contact information and diligently tracking all official communications.

This ruling emphasizes the need for taxpayers to maintain accurate contact information on the IT portal and for the IT department to ensure proper service of notices.