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Facts
The assessee filed appeals against an ex-parte order passed by the CIT(A). The appeals were filed with a delay of 295 days. The assessee attributed the delay to an oversight by an employee who left the organization, leading to non-receipt of notices and the appellate order.
Held
The Tribunal condoned the delay of 295 days, finding a reasonable cause for the belated filing. The Tribunal set aside the ex-parte order of the CIT(A) and remanded the appeals for fresh adjudication after providing an opportunity of hearing to the assessee.
Key Issues
Whether there was a reasonable cause for the delay in filing the appeal, and if so, whether the delay should be condoned and the matter remanded for fresh adjudication.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘E’ BENCH
Before: SHRI AMIT SHUKLA & SHRI ARUN KHODPIA
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against order dated 13/06/2024 passed by ld. CIT(A)-50, Mumbai for the quantum of assessment passed u/s.143(3) for the A.Y.2017-18, 2013-14 & 2016-17.
At the outset, it has been stated that appeals filed by the assessee are time barred by 295 days. In support, assessee has filed petition for condonation of delay alongwith Affidavit which reads as under:-
In view of the aforesaid facts and circumstances mentioned, we find that there was a reasonable cause in belatedly filing the appeal before the Tribunal and therefore, the delay of 295 days is condoned.
At the outset, it has been pointed out by the assessee as well as ld. DR that the ld. CIT(A) has passed an exparte order.
From the perusal of the order, it is seen that six opportunities were given and notices were sent through e- mail. However, it has been stated that the concerned individual who was looking after the matter who had an access to the e-mail on which notices and orders were sent had left the organisation and did not inform about the pending compliances in this case to anyone else in the organisaction and thus, the company was not aware of any such notices were sent through e-mail. In view of the aforesaid facts and in the interest of justice, all these appeals are set aside to the file of the ld. CIT(A) to be decided afresh and in accordance with the law after giving due opportunity of hearing to the assessee. The assessee is also directed to comply with the notices and substantiate its case.
In the result, all the three appeals of the assessee are allowed for statistical purposes.
Order pronounced on 29th August, 2025.