SH. HARPREET SINGH SIDHU,JALANDHAR vs. INCOME TAX OFFICER, WARD II(I), JALANDHAR

The appeal filed by the assessee is delayed by 1911 days. The assessee filed a condonation petition alongwith an affidavit explaining the reason for delay of 1911 days in filing appeal to the Tribunal.

The Ld. Authorized Representative submitted that the said reasons were beyond the control of the assessee.

The Ld. Departmental Representative objected to the condonation of the delay.

Considering the reason explained in the petition and accompanied affidavit, I find that the delay was not caused by any malafide or gross negligence. The reason is found to be

On the merits of the case, I find that in the instant case, penalty u/s 271(1)(c) of the Act was levied for Rs.13,53,313/-. The assessee due to non-receipt of notice could not be present before the Commissioner of Income Tax(Appeals) and therefore, the orders were passed ex-parte qua the assessee. The Ld. Authorized Representative of the assessee submitted that the appeal against the order passed u/s 143(3) of the Act for the impugned assessment year for which penalty has been levied is pending in appeal before the Commissioner of Income Tax(Appeals). Therefore, I am of the considered view that this appeal should be restored back to the file of the Commissioner of Income Tax(Appeals) for adjudicating the same afresh after adjudicating the quantum appeal of the assessee. I order accordingly.

In the result, the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 21 st day of May 2019 at Amritsar)