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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI SAKTIJIT DEY & SHRI ANADEE NATH MISSHRA
PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 31.01.2019
of learned Commissioner of Income-Tax (Appeals), Ghaziabad for the
assessment year 2014-15.
2 ITA No.3681/Del./2019
When the appeal was called for hearing, none appeared on
behalf of the assessee.
However, considering the nature of dispute, we proceed to
dispose of the appeal ex parte qua the assessee with the able assistance
of learned Departmental Representative and based on the material
available on record.
We have heard learned Departmental Representative and
perused the material on record.
The basic grievance, as it appears from the grounds raised, is
with regard to ex parte disposal of the appeal by learned
Commissioner (Appeals), that too, in limine without condoning delay.
As could be seen from the facts on record, assessee is a resident
individual. Assessment in the case of assessee was completed under
Section 143(3) of the Act vide order dated 21.12.2016 adding an
amount of Rs.80,00,000 as unexplained cash credit under Section 68
of the Act. Against the assessment order so passed, assessee preferred
an appeal before learned First Appellate Authority. However, alleging
that the appeal filed by assessee was delayed and no satisfactory
reason could be shown by assessee for condoning the delay, learned
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Commissioner (Appeals) dismissed the appeal in limine by treating it
as defective appeal.
As could be seen from the observations of learned
Commissioner (Appeals), the case of assessee was, a copy of the
assessment order was not served on her, and, she could file the appeal
only after obtaining a certified copy of the assessment order on
10.01.2017. Apparently, learned Commissioner (Appeals) has
disbelieved the aforesaid version of assessee. However, as per learned
Commissioner (Appeals), own observation, assessee’s appeal was
delayed by eight (08) days. Thus, delay is not inordinate. That being
the factual position, without being hyper technical, learned
Commissioner (Appeals), in our view, should have condoned the
delay and taken up the appeal for adjudication on merits. More so,
considering the fact that assessee has contended that the copy of the
assessment order was never served on her and she filed the appeal
after receiving the certified copy of the assessment order on
10.01.2017. Merely because, assessee participated in the assessment
proceeding does not prove that the assessment order was served on her
on 22.12.2016. In any case of the matter, considering the fact that
4 ITA No.3681/Del./2019
delay, if any, in filing the appeal is a small delay, we set aside the
impugned order of learned Commissioner (Appeals) and restore the
matter back to him for deciding the appeal on merits.
Needless to mention, assessee must be provided reasonable
opportunity of being heard before deciding the appeal. Grounds are
allowed for statistical purposes.
In the result, appeal is allowed for statistical purposes.
Order pronounced in the open court on 24th June, 2022.
Sd/- Sd/- (ANADEE NATH MISSHRA) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 24th June, 2022. Mohan Lal