B N INDUSTRIES,MUMBAI vs. DCIT-CIRCLE 41(4)(1), MUMBAI
Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: JUSTICE (RETD.) SHRI C.V. BHADANG & SHRI B.R. BASKARANAssessment Year : 2014-15
PER B.R. BASKARAN, A.M :
The assessee has filed this appeal challenging the order dt. 24-11-2023 passed by the Ld. Commissioner of Income Tax (Appeals)-
National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY.2014-15. 2
2. The appeal filed by the assessee is delayed by 331 days. The assessee has filed an affidavit explaining the delay. It is stated therein that the notices were issued by the Ld.CIT(A) through an e-mail ID of the earlier consultant of the assessee, viz.,“mm@mittal-associates.com”; whereas the assessee has mentioned its own e-mail
ID, viz.,–
“finance@bnindustries.com” in Form 35 filed before Ld CIT(A). Hence, the assessee was not aware of the notices issued by the Ld.CIT(A) as well as the order passed by the Ld.CIT(A). When the assessee carried out the limited review of its financials in December, 2024, it came to its notice that the Ld.CIT(A) has already passed the order ex-parte, wherein he has confirmed the additions made by the AO. Immediately, thereafter, the assessee has filed this appeal. Accordingly, it is stated that the delay in filing the appeal before ITAT was not intentional. Accordingly, it is prayed that the delay in filing the appeal may be condoned.
1. We heard the Ld.DR on this preliminary issue. Having regard to the submissions made in the affidavit, we are of the view that there was reasonable cause for the assessee in filing this appeal belatedly before ITAT. Accordingly, we condone the delay and admit the appeal for hearing.
We notice that the reasons given in the affidavit for filing the present appeal equally apply for non-appearance before the Ld.CIT(A) in the appellate proceedings before him. Since the Ld.CIT(A) has passed ex-parte order, we are of the view that, in the interest of natural justice, the assessee should be provided with one more opportunity to present its case properly before the Ld.CIT(A). Accordingly, we set aside the order passed by the Ld.CIT(A) and restore all the issues to the file of the Ld.CIT(A). We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of the issues in appeal. After providing adequate
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opportunity of being heard to the assessee, the Ld.CIT(A) may take appropriate decision in accordance with law.
In the result, the appeal of the assessee is treated as allowed.
Order pronounced in the open court on 10-03-2025 (JUSTICE (RETD.) C.V. BHADANG)
PRESIDENT
Mumbai,
Date: 10-03-2025
TNMM
Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.