What did the Tribunal hold?

The Tribunal condoned the delay and restored the case to the Assessing Officer for de novo assessment. The assessee was directed to substantiate its case and file requisite documents.

The assessee filed an appeal against an ex-parte assessment order and first appellate order. The assessee sought condonation of delay, citing lack of awareness of hearing notices and email communications.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the lower authorities due to ex-parte orders.

Vasan Ugendra Babu, Krishnagiori vs ITO | ITAT Chennai 2023

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-11-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 05-12-2019. 2. The Registry has noted delay of 177 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition as supported by an affidavit of the assessee. It has been submitted that the assessee was not aware of hearing notices and was not well versed with e-mail communications. Though Ld. Sr. DR opposed the condonation, we deem it fit to condone the delay and accordingly, proceed for adjudication of the appeal on merits.

The only prayer made by Ld. AR is another opportunity of hearing before lower authorities since the assessment order as well as first appellate order is an ex-parte order. The Ld. DR pleaded for dismissal of the appeal.

Accepting the plea of Ld. AR and keeping in mind the principle of natural justice, the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case and file requisite documents forthwith.

The appeal stands allowed for statistical purposes. Order pronounced on 28th August, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीYितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF

VASAN UGENDRA BABU,KRISHNAGIORI vs. ITO, WARD-1, HOSUR

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