BRIJESH KUMAR PANDEY,DUBAL STORY vs. JCIT (A)-13 MUMBAI, MUMBAI

The assessee has filed appeal against the order of the Learned Addl./JCIT (Appeals)- 13, Mumbai [“Ld. JCIT(A)”, for short] dated 27.06.2024 for the Assessment Year 2018-19.

None appeared on behalf of the assessee on the date of hearing. We observe that earlier also on the date of hearing, none appeared on behalf of the notice. Therefore, we proceeded to decide this appeal exparte with the assistance of Ld. DR and after perusing the records.

At the time of hearing, we observe that in proceedings under section 143(1), the addition was made under section 43B of the Income-tax Act, 1961 (for short ‘the Act’) on account of non-payment of GST. Aggrieved, assessee filed an appeal before the ld. JCIT with the delay of 1796 days before the first appellate authority. We observe that ld. CIT (A) has not given opportunity to the assessee and also not condoned the delay and dismissed the appeal of the assessee in limine.

Ld. DR of the Revenue submitted that opportunity was given to the assessee to file the proper condonation delay but not utilised the opportunity and relied on the orders of the authorities below.

Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that no doubt, assessee has filed the appeal before the First Appellate Authority with the huge delay. However, assessee was not able to file the condonation of delay along with reasons for delay with documentary evidences. After due consideration and merit in the statement of facts/submissions of the assessee on record, we are inclined to remit this issue back to the file of ld. CIT (A) to decide the issue on merits. We remit this issue after condoning the delay and direct the ld. CIT (A) to give proper opportunity of being heard to the assessee.