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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGH & SHRI MANJUNATHA.G
आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT:
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi in Order No.ITBA/NFAC/S/250/2023- 24/1052960940(1) dated 18.05.2023. The assessment was framed by the ACIT, Circle 1, Cuddalore for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 16.09.2019.
2. At the outset it is noticed that this appeal is time barred by 3 days. It is noticed from Form 36 that the order of CIT(A) dated 18.05.2023 was received on 18.05.2023 but appeal was actually filed on 20.07.2023 with a delay of 3 days. The assessee has filed affidavit for condonation of delay stating the reason that the assessee has not received the order of CIT(A) but mentioned the date of order of CIT(A) as the date of communication of order in Form 36. The assessee further stated that he has not received the order even in his e-mail ID and only when his accountant checked the e-proceedings tab in portal informed him that proceedings was completed and the first appellate order was completed in the month of May and time limit for filing appeal was about to expire. Then upon intimation by his accountant, the appeal was filed with a delay of 3 days. As the delay is small just of 3 days and the cause seems reasonable, which was not contested by Revenue, we condone the delay and admit the appeal.
The first issue in this appeal of assessee is as regard to violation of principles of natural justice and no opportunity of being
CIT(A) while dismissing the appeal. For this, assessee raised following ground Nos.1 & 2:-
1. The order of the Commissioner of Income Tax (Appeal) (CIT’A’) is against the facts and circumstances of the case, law and principles of equity and natural justice.
The CIT erred in dismissing the appeal without granting opportunity of being heard and thereby violated the principle of natural justice. It is evident from the materials available on record that the CIT(A) failed to serve any hearing notices on the Appellant.”
We have heard rival contentions and gone through facts and circumstances of the case. We noted from the assessee’s paper- book page 35, wherein screenshot of notices are enclosed and there are two notices issued by CIT(A) for fixing the appeal, issued on 20.04.2023 and it is a deficiency letter and another letter issued on 16.11.2022 i.e., enablement of communication that means that there is a technical glitch and letter cannot be issued. These two notices were issued vide Nos.ITBA/NFAC/S/25/2023- 24/1052221919(1) & ITBA/NFAC/S/62/2022-23/1047388536(1). Finally, the CIT(A) passed the order dated 18.05.2023. It means that no notice was practically issued for hearing and there is no proof that any other notice was issued and served on the assessee. Moreover, the CIT(A) has not at all discussed the issue on merits. Hence, in the interest of justice, we set aside the order of CIT(A) on the issue of principles of natural justice and remand the matter back
to his file for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. In term of the above, appeal of the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.