SREE HARA VIVIDODDESHA SAHAKARA SANGHA NIYAMITA,DAVANGERE vs. INCOME TAX OFFICER, WARD-2(1), DAVANAGERE
Income Tax Appellate Tribunal, ‘SMC’, BENCH, BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEYAssessment Year: 2017-18
PER WASEEM AHMED, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee challenging the ex-parte order passed under section 144 of the Income-tax Act, 1961 by the Assessing
Officer and further affirmed by the ld. Commissioner of Income Tax
(Appeals).
The assessee has filed a condonation application supported by an affidavit explaining the reasons for delay in filing the appeal before ITAT for 43 days. It was submitted that the assessee was not aware of the Page 2 of 3
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pendency of the appeal and came to know about the appellate order only after obtaining a copy of the same upon making inquiries. As such it was submitted that the delay is attributable to change in management, lack of knowledge about the earlier proceedings, and bona fide reasons.
In addition to the above, it is also noticed that the assessee has specifically prayed for physical service of notices, whereas the hearing notices from the ld. CIT(A) were issued through email communication, which appears not to have reached the appropriate hands due to the transition in office bearers.
Considering the facts and circumstances of the case as discussed above, no objection from the ld. DR and in the interest of substantial justice, we condone the delay in filing the appeal before this Tribunal and admit the same for adjudication.
1 Furthermore, having regard to the principles of natural justice and the fact that the assessee did not get a fair opportunity of hearing before the lower authorities, the ex-parte order passed by the ld. CIT(A) is hereby set aside.
2 In light of the above, and given that the AO’s order was also passed under section 144 without adequate participation from the assessee, we deem it appropriate to restore the matter back to the file of the Assessing Officer for fresh adjudication.
3 The Assessing Officer is directed to provide a reasonable opportunity of being heard to the assessee and pass a speaking order Page 3 of 3
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after considering all submissions and documentary evidence to be provided by the assessee. The assessee is also directed to cooperate in the proceedings and avoid any unwarranted adjournments. Hence, the grounds of appeal of the assessee are hereby partly allowed for statistical purposes.
In result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in court on 25th day of June, 2025 (KESHAV DUBEY)
Accountant Member
Bangalore
Dated, 25th June, 2025
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Copy to:
The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file
By order
Asst.