NORD DRIVESYSTEMS PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, TDS (CPC),, GHAZIABAD

At the outset, we notice that the present appeal is time barred by 2 days. The assessee has filed an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate conduct of the assessee neither through intention nor through action. The reasons for delay in filing the appeal late were beyond the control of the assessee and even the Ld. DR stated that he has no objection, if the delay is condoned. In view of the matter, we condone the delay and proceed to hear the appeal on merits.

At the time of hearing, the Ld. AR of the assessee submitted that in all these appeals, the order passed by the Ld. CIT(Appeals) is an ex-parte order and in contravention to Section 250(6) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟). The Ld. AR prayed for a final opportunity to present their case on merits before the Ld. CIT(Appeals).

Per contra, the Ld. DR opposed the prayer of the Ld. AR stating that several opportunities had been given to the assessee and providing any further opportunity would ultimately result in prolonging the legal proceedings.

We have perused the case records and heard the rival contentions. We find that the orders passed by the Ld.CIT(Appeals) for each of the above captioned matter is an ex-parte order wherein the Ld. CIT(Appeals) has dismissed the appeals of the assessee for want of prosecution. The rights and liabilities of the parties herein are yet to be determined at the First Appellate stage. We find Section 250(6) of the Act states “the order of the Ld. CIT(Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.”. The provision clearly states that the order of the Ld. CIT(Appeals) has to be a reasoned order dealing with merits of the case and coming to a

In view of the matter, we set aside the orders of the Ld. CIT(Appeals) in all of the aforementioned matter and restore them to his file for fresh adjudication in accordance with the provisions of section 250(6) of the Act. At the same time, we direct the assessee to be present for hearing before the Ld. CIT(Appeals) with all relevant documentary evidences and present their case on merits and the Ld. CIT(Appeals) shall adjudicate this matter after providing reasonable opportunity of hearing to the assessee.

In the result, all the appeals of the assessee as hereinabove mentioned are allowed for statistical purposes. Order pronounced on 12th day of July, 2019. Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 12th July, 2019. SB आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals), Pune-10. 4. The CIT(TDS), Pune. , आयकर अऩीऱीय अधधकरण, “सी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “C” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6.