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Income Tax Appellate Tribunal, “B” BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 25-10-2021 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 14-12-2019. Upon perusal of impugned order, it could be seen that the appeal has been dismissed on the ground that the assessee did not pay the tax due on returned income. The assessee failed to make any representation during appellate proceedings. The Ld. AR submitted that the assessee claimed deduction u/s 80P and the returned income was Nil.
The Registry has noted delay of 538 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition wherein it has been submitted that the assessee was held up with completion of statutory audit and it did not have qualified accountant to look after the proceedings. Considering the fact that substantial delay fall within lockdown situation arising out of Covid- 19 Pandemic, we condone the delay and admit the appeal for adjudication on merits.
Since the first appellate order is an ex-parte order and the appeal has been dismissed overlooking the fact that the assessee had filed nil return of income, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case.
The appeal stand allowed for statistical purposes. Order pronounced on 25th July, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated : 25-07-2023 DS आदेशकीYितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. !"थ�/Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF