Loading judgment…
Facts
The assessee's appeal was filed against an ex-parte order passed by the NFAC. The assessee claimed they were unaware of the proceedings due to an outdated email ID and lack of physical notice. The appeal was filed 152 days late.
Held
The Tribunal condoned the delay of 152 days, noting the assessee's lack of awareness. The ex-parte order was set aside, and the case was remanded to the CIT(A) for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned due to the assessee's lack of awareness of the ex-parte order and whether the ex-parte order should be set aside.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 18/10/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s. 143(3) for the A.Y.2015-16.
At the outset, it had been stated that the appeal filed by the assessee is barred by limitation by 152 days. Apart from that assessee is also aggrieved by exparte order passed by ld. CIT(A).
M/s. Coral Conpro Pvt. Ltd.
Before us it had been stated that the income tax matters and other related tax compliances was looked upon by former Accountant Mr. Amritlal Tiwari. The e-mail ID in the portal was of Mr. Amritlal Tiwari, however, he got disassociated with the company from 20/04/2023 and no new tax person was appointed. Accordingly, the notice sent on the said email from the ld. CIT (A) went unnoticed as Assessee Company was not aware. Apart from that, the order of the ld. CIT(A) was uploaded in the e-filing portal and due to this reason alone assessee was not aware of passing of any order by ld. CIT(A) and no physical copy was served upon the assessee. Later in the month of April 2025, new consultant was appointed and while he was taking looking for the status of appellate proceedings on the e-filing portal, came to know about the said order. Thus, because of this reason the appeal was not filed within the statutory time period of 60 days.
Under these circumstances, that assessee was not aware of the order of the ld. CIT(A) due to aforesaid facts, the delay of 152 days is condoned. Since it is an exparte order passed by the ld. CIT(A) without deciding on merits therefore, the entire issue is set aside to the file of the ld. CIT(A) to be decided afresh and in accordance with law after giving due opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed.
Order pronounced on 21st July, 2025.