What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. The tribunal restored the appeal to the CIT(A) to provide the assessee with another opportunity to be heard, considering it in the interest of justice.

The assessee filed an appeal before the ITAT with a significant delay. The appeal was dismissed by the CIT(A) due to the assessee's non-appearance. The assessee sought an opportunity to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) should have dismissed the appeal ex-parte without granting an opportunity to the assessee, and if the delay in filing the appeal should be condoned.

Sri Mirza Seraj Baig, Jamshedpur vs DCIT | ITAT Ranchi 2019

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM

For Respondent: Shri P.K.Mondal, Addl.CIT(DR)

Hearing: 26/08/2019Pronounced: 27/08/2019

This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Jamshedpur, dated 01.06.2018 for the assessment year 2009-2010. 2. As per the office note, there is a delay of 242 days in filing the present appeal by the assessee. The assessee has filed an affidavit explaining the delay in filing the appeal. Ld. DR has no objection to condone the delay. We have gone through the affidavit filed by the assessee and found that there is a sufficient cause for delay in filing the appeal. Hence, we condone the delay and appeal is heard on merits.

Ld. AR, at the outset, submitted that the CIT(A) has dismissed the appeal of the assessee on the ground of non-appearance. Therefore, ld. AR prayed for an opportunity to substantiate its claim before the CIT(A).

On the other hand, ld. DR relied on the orders of the authorities below.

We have heard the rival submissions of both the parties and carefully perused the material placed on record. We find that the appeal of the assessee filed before the CIT(A) has been dismissed ex parte by the CIT(A) for want of prosecution as there was non-attendance on the part the assessee before the first appellate authority. Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27/08/2019. (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER रााँची Ranchi; ददनांक Dated 27/08/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अपीऱाथी / The Appellant- .

Sri Mirza Seraj Baig, H.No.08, Road No.03, Azad Nagar, Mango, Jamshedpur-831012 प्रत्यथी / The Respondent-

DCIT, Circle-1, Jamshedpur 3. आयकि आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. निभधगीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रााँची / DR, ITAT, Ranchi 5. गार्ग फाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यापपत प्रयत //// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, रााँची / ITAT, Ranchi

SRI MIRZA SERAJ BAIG,JAMSHEDPUR vs. DCIT,CIRCLE-1, JAMSHEDPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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