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Facts
The assessee filed an appeal against an ex-parte assessment order, which was found to be filed late before the CIT(A) by about 749 days without sufficient cause. The CIT(A) dismissed the appeal as barred by limitation without adjudicating on merits.
Held
The Tribunal noted that the assessee was not represented before the lower authorities and that the Ld. AR's prayer to set aside the appeal was not controverted by the Ld. DR. The Tribunal remitted the issue to the AO for fresh consideration after providing an opportunity of hearing to the assessee.
Key Issues
Whether the appeal filed before the CIT(A) was barred by limitation, and if so, whether the delay should be condoned or the matter remitted for fresh adjudication.
Sections Cited
144
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Income Tax Appellate Tribunal, “E” BENCH, DELHI
The instant appeal filed by the assessee is directed against the order dated 28.10.2024 passed by the National Faceless Appeal Centre (NFAC) arising out of the Assessment Order dated 07.12.2019 passed by the ACIT, Circle 59(1) under Section 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18.
The order passed by the Ld. AO is admittedly ex-parte one and before the Ld. CIT(A) the appeal is found to have been filed late; barred by limitation for about 749 days in support of which no explanation, whatsoever was given by the assessee, no sufficient cause or cogent ground was assigned for condonation of delay by the assessee in support of late filing the appeal before the First Appellate Authority and hence, the order was passed exparte treating the appeal as barred by limitation. As the delay has not been condoned adjudication on merit was not found to have been made by the Ld. CIT(A).
Under this facts and circumstances of the matter the Ld. counsel appearing for the assessee prayed for setting aside the appeal before the Ld. AO as both the authorities below the assessee was not represented. Such prayer made by the Ld. AR has not been controverted by the Ld. DR with all his fairness.
Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, we dispose of this appeal by remitting the issue to the file of the Ld. AO for consideration of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.05.2025