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Issues: (i) Whether the delay in filing the appeals should be condoned. (ii) Whether the ex parte dismissal of the assessee's appeals by the first appellate authority could be sustained when notice was issued only through the ITBA portal.
Issue (i): Whether the delay in filing the appeals should be condoned.
Analysis: The delay was explained on the basis of the assessee's long period of inactivity, absence of dedicated staff to handle statutory compliance, and the Managing Director's medical treatment, supported by affidavit and medical records.
Conclusion: The delay was condoned in favour of the assessee.
Issue (ii): Whether the ex parte dismissal of the assessee's appeals by the first appellate authority could be sustained when notice was issued only through the ITBA portal.
Analysis: Service of hearing notice through the ITBA portal was held not to be valid service under the governing provisions. The appeal before the first appellate authority had been dismissed for non-prosecution without proper service of notice, and the matter required fresh adjudication after giving the assessee an opportunity of hearing.
Conclusion: The ex parte dismissal was not sustained and the matter was remanded to the first appellate authority for fresh disposal after granting opportunity of hearing.
Final Conclusion: The appeals succeeded to the extent of remand, with the delay condoned and the assessee afforded a fresh opportunity before the first appellate authority.
Ratio Decidendi: Notice through the ITBA portal, without valid service in accordance with the statutory mode of service, is insufficient to support an ex parte dismissal and requires remand for fresh adjudication after hearing the affected party.
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