NAWAB ALI,AMBEDKAR NAGAR vs. ITO-3, AMBEDKAR NAGAR

ITA 15/ALLD/2023Status: DisposedITAT Allahabad04 October 2023AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It found that the CIT(A) passed an ex-parte order without complying with the mandate of Section 250(6) of the Income Tax Act, which requires proper adjudication and hearing.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay, citing that the impugned order was misplaced. The assessee also claimed that the CIT(A) passed an ex-parte order without providing a proper hearing.

What were the issues?

Whether the CIT(A) passed an ex-parte order in violation of natural justice and statutory provisions. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD “SMC”

Before: SHRI ABY T. VARKEY, JM

Hearing: 14/09/2023Pronounced: 04/10/2023

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 15.06.2022 for AY. 2017-18. 2. None appeared for the assessee. At the outset, it is noted that assessee has filed application for condonation of delay 171 days for filing of appeal before this Tribunal. In this regard, it is noted that the impugned order of the Ld. CIT(A) was dated 15.06.2022 and the assessee has filed the same on 15.02.2023. According to the assessee, the impugned order got misplaced in the file and the assessee only realized the same on 01.02.2023. And thereafter, immediately filed the appeal befo

The order continues below.

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