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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANOMOHAN DAS
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 14-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 18-12-2019. At the time of hearing, none appeared for assessee. Accordingly, the appeal is being disposed-off with the able assistance of Ld. Sr. DR who - 2 - submitted that the appeal has been dismissed for want of condonation of delay of 37 days.
We find that the assessee is running a small school and saddled with addition of Rs.5.66 Lacs. Considering this fact, the delay should have been condoned. Therefore, we set aside the impugned order and direct Ld. CIT(A) to render de-novo adjudication by way of a speaking order on merits. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand.
The appeal stand allowed for statistical purposes. Order pronounced in the open Court on 24th April, 2023.