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Facts
The assessee filed an appeal against an ex-parte order passed by the NFAC. The assessee, a senior citizen, claimed non-receipt of notices due to a non-functioning email ID and the income tax portal. The appeal was filed with a delay of 11 days.
Held
The Tribunal condoned the delay of 11 days after finding reasonable cause. The Tribunal decided to remit the matter back to the CIT(A) for fresh consideration after providing adequate opportunity of being heard to the assessee.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without proper consideration, and if a senior citizen assessee, unaware of notices due to technical issues, should be granted another opportunity.
Sections Cited
144
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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI
(Asstt. Year : 2018-19) Sandeep Kumar Gautam, VS. ITO, Ward 2(2)(3), Ghaziabad House No. 921, Mange Ram Jatan House, Ghaziabad (PAN: AMBPG5029J) (Appellant) (Respondent) Appellant by : Sh. Ruchesh Sinha, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of Hearing 25.06.2025 Date of Pronouncement 25.06.2025 ORDER
PER SHAMIM YAHYA, AM :
This appeal has been filed by the Assessee against the order passed by the NFAC, Delhi on the following grounds:- 1. That on the facts and circumstances of the case the Ld. CIT(A) has erred in passing an exparte order without considering that in this case, there was no deliberate attempt on the part of the appellate to, not to, reply to the notices of hearing.
2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in impliedly confirming the order of the AO by making the addition of Rs. 3,39,52,260/-.
2. At the outset, it is submitted by the Ld. AR that AO has passed the exparte order u/s. 144 of the Act. It was further submitted that Ld. CIT(A) has also passed the exparte order, and dismissed the appeal of the assessee by passing a non-speaking order, even without going into the merits of the case. It was further submitted that assessee is a senior citizen and due to non-functioning of email id, the assessee was not aware of the notices or order passed by the department on the income tax portal, thus, the assessee could not appear before the Ld. CIT(A). In view of above, it was pleaded that one opportunity may be granted to the assessee by remitting back the matter to the Ld. CIT(A) for fresh consideration, for which Ld. DR did not controvert.
3. It is noted that there is a delay of 11 days in filing the appeal before the Tribunal. On perusing the records and after hearing both the sides, we find reasonable cause has been attributed for filing the belated appeal before this Tribunal, hence, we condone the delay of 11 days.
Upon careful consideration, in view of the aforesaid factual matrix, we are of the considered view that in the interest of justice, the issues require to be remitted back to the file of the CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee and pass a speaking order. Assesse is directed to fully cooperate with the ld. CIT(A) during the proceedings. We hold and direct accordingly.