CA not updated Email ID on income tax portal: relief to taxpayers

 

The Maheshwar Niketan Co-operative Housing Society Limited contested a legal battle against the Income Tax Officer at the Income Tax Appellate Tribunal in Mumbai due to a delay in filing an appeal related to the failure of the Chartered Accountant to register the email ID on the Income Tax portal. The delay was attributed to a change in CAs, causing the Commissioner of Income Tax (Appeals) to send notices to the old CA’s email without the knowledge of the assessee trust. Despite the delay, the ITAT considered the mistake inadvertent, allowing the appeal’s registration and hearing. The case involved a cooperative society reporting rental income and claiming deductions. The appeal aimed to challenge the NFAC’s order, which involved issues related to rental income, deductions, and non-appearance at the CIT(A) hearing. The ITAT set aside the CIT(A)’s order and granted the assessee another opportunity to be heard due to the lapse in updating the CA’s email.

The Income Tax Appellate Tribunal (ITAT) in Mumbai has recently extended relief to taxpayers who have not updated their email IDs on the income tax portal. This decision comes as a sigh of relief for many individuals who may have inadvertently missed updating their email IDs. The ITAT’s decision acknowledges the practical challenges faced by taxpayers and provides a pragmatic solution to address the issue. This ruling underscores the importance of ensuring accurate and updated information on tax portals while also emphasizing the need for flexibility in its enforcement.