TRILOCHAN SINGH,ASSAM vs. ITO W-1(2), GUWAHATI, ASSAM
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Trilochan Singh Flat No.501, Apati Apartment, Cotrilochansinghbhetapara, BidyaMandir Path PO Beltola, Guwahati-781028, Assam Vs. ITO Ward 1(2), Guwahati AaykarBhavan, Christian Basti, G.S. Road, Guwahati-781005, Assam (Appellant) (Respondent) PAN No. AHKPS7501H
PER BENCH:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.07.2024 for the AY 2012-13. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 464 days. At the time of hearing the counsel of the assessee explained the reason for delay in filing the appeal. The Ld.
D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal.
Trilochan Singh; A.Y. 2013-14
At the outset, the assessee stated that the ld. AO as well as the ld. CIT (A) have passed ex-parte orders when assessee failed to make any compliance before these authorities despite the opportunities granted by them. The assessee prayed that in the interest of justice and fair play, one more opportunity may be given to him for presenting his case before the lower authorities to which the ld. DR did not oppose. 4. After hearing the rival contentions and perusing the materials available on record, we find that both the authorities below have passed ex-parte orders without hearing the assessee. Therefore, we restore the appeal to the file of the ld. AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13.03.2026. (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER)
Guwahati, Dated: 13.03.2026
SudipSarkar, Sr.PS
Trilochan Singh; A.Y. 2013-14
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.