SRI UMIYA VIJAY SAW MILL,BENGALURU vs. INCOME TAX OFFICER, WARD-6(2)(1), BANGALORE

The brief facts of the case are that the assessee is a trader in Timber and filed his return of income on 14/08/2018. Subsequently, a revised return was filed. Thereafter the case was selected for complete scrutiny and several notices were issued u/s. 143(2) as well as u/s. 142(1) of the Act.

As against the said addition, the assessee filed an appeal before the Ld.CIT(A) with a delay of 464 days. The assessee explained that the delay occurred in view of the covid related issues. The Ld.CIT(A) had not accepted the return and dismissed the appeal on the ground of limitation.

As against the said order, the assessee is in appeal before this Tribunal.

At the time of hearing, the Ld.AR submitted that the assessment order was passed during the covid lockdown and therefore the AO had passed the ex-parte order and delay has been occurred and prayed to grant an opportunity.

The Ld.DR relied on the orders of the lower authorities and prayed to dismiss the appeal.

We have heard the arguments of both sides and perused the materials available on record.

Admittedly, the assessment proceedings were conducted during the covid lockdown period. Therefore there is some force in the arguments made by the assessee. The non-appearance before the AO and the delay in filing the appeal is not intentional.

Considering the entire facts, we are of the view that the assessee should be granted an opportunity to appear before the AO. Therefore we set aside the orders of the lower authorities and remit this issue to the file of the AO for fresh consideration. It is needless to mention that an opportunity of being heard would be granted by the AO before passing the order on remand.