2026 (4) TMI 1390

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....his is particularly because, the fact that the order was not sent through Email, is not disputed at all and even going by the statement submitted by the respondent and the observations in Ext.P5 order it can be seen that, the First Appellate order was only uploaded in the web portal, without any other intimations. Ext.P2 appeal would indicate that the petitioner furnished the Email address to which the communications are to be sent. Moreover, in the column where it is specified that "whether notices/communications may be sent on email?" the petitioner stated "yes". Therefore, the contention of the petitioner that, it was expecting a communication in the form of an Email, from the authorities concerned as to the issuance of the order, cannot....

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....4/FIU/ITR)." Accordingly, notices u/s 143(2) as well as 142(1) of the Income Tax Act, 1961 (in short "The Act") were issued from time to time calling for various details such as (a) Audit report, P&L account, Bank statement, Computation of total income (b) Deposits in Federal Bank, Payyannur, source for the same with evidence (c) Details of specified currency deposited during the demonetization period with breakup of Rs. 2,000/- Rs. 1,000/- & Rs. 500/- notes (d) Income & Expenditure statement (e) Receipt & payment statement (f) Chapter XVII-B deduction, TDS details, copies of TDS deducted, etc. The assessee had uploaded various details as required by the AO. 2.1 On verification of the details uploaded, the AO found that the assessee h....

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....the net tax payable amounting to Rs. 14,89,386/-. 3. Aggrieved by the assessment completed u/s 143(3) of the Act dated 25.12.2019, the assessee preferred an appeal before the ld. CIT(A)/NFAC. 4. The ld. CIT(A)/NFAC with regard to disallowance u/s 36(1)(va) of the Act for the delayed deposits of employees contribution of public provident fund, directed the AO to reverify and take action as per the settled position of law i.e. employees' contribution, if not deposited within the time allowed under the Act, will be income in the hands of the assessee and accordingly partly allowed this ground of appeal. 4.1 Further, with regard to addition of Rs. 12,12,419/- on account of unaccounted cash deposit in SBN during the demonetization perio....

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....edies. 6. Again, aggrieved by the order of the Tribunal dated 27/06/2025, the assessee filed a Writ Petition (C) before the Hon'ble High Court of Kerala at Ernakulam. The Hon'ble High Court vide Judgment in WP(C) No.48330 of 2025 dated 30.1.2026 had been pleased to direct the Tribunal to restore the appeal and pass appropriate order thereon after giving the petitioner an opportunity of being heard. Further, the Hon'ble High Court had also been pleased to direct the Tribunal to pass order as expeditiously as possible. 7. Before us, both the parties fairly conceded that the assessee could not represent its case before the ld. CIT(A)/NFAC. The ld. A.R. of the assessee drew our attention at Para-4 of the ld. CIT(A)/NFAC order and submitte....