TaxTMI 
TaxTMI 
2025 (6) TMI 1116
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.... before the Tribunal on 21.1.2025. In response to the defective notice issued by the Registry of the Tribunal, the assessee by letter dated 27.1.2025 explaining the reason for the delay among other that the first appellate authority uploaded the impugned order in its portal for the time first time only on 7.1.2025, and immediately thereafter, the assessee filed appeal before the Tribunal on 21st January, 2025, and therefore, there was no delay on the part of the assessee. The contents of the letter of the assessee read as under: "2. In the Scrutiny Summary forming part of the acknowledgement of the above referred appeal, the registry has inadvertently considered the appeal as having been filed belatedly by 517 days, with certain correspon....
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....ation is attached herewith for your ready reference and perusal. The order of the first appellate authority was accordingly uploaded on the portal for the first time only on 7th January, 2025. Since the appeal against this order has very much been filed on 21st January, 2025, there is clearly no delay in filing the appeal. In view of these cross verifiable facts, there are clearly no corresponding defects as inadvertently mentioned in the scrutiny summary forming part of the acknowledgment. For the same reason, the question of filing original affidavit in support of petition for condoning the delay in filing the appeal does not arise." In view of the above, the assessee pleaded that as the facts are very much verifiable from the record, i....
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....he period the assessee/ partner had serious mental and physical problems and was under treatment of psychiatrist; that he had retired from the assessee-firm and could not comply with various notices that were issued by the AO during the impugned assessment year, which lead to passing of exparte order; that the alleged notices issued by the ld.CIT(A) during the appellate proceedings were never received by him due to which, the Revenue authorities presumed that the assessee was noncompliant, resulting in the impugned order also being passed ex parte, which also was not within his knowledge as he had no knowledge of the income tax portal. Accordingly, it was prayed that the documents in support of the case of the assessee firm filed before the....
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....35 before the first appellate authority was not also considered. Due to this, the appellate authority proceeded to decide the matter ex parte, assuming non-compliance on the part of the assessee. It is further submitted that the assessee had no knowledge of or access to the Income Tax portal and was therefore unaware of the proceedings initiated against him. 10. In light of these submissions, the assessee has prayed for admission of certain documents filed before the Tribunal as additional evidence. It is claimed that these documents fall within the exceptions provided under Rule 9 of the Income Tax (Appellate Tribunal) Rules, 1963, and that they are crucial for a fair and just adjudication of the matter. 11. Having considered the totalit....