TRILOCHAN SINGH,ASSAM vs. ITO W-1(2), GUWAHATI, ASSAM
Facts
The assessee's appeal was filed with a delay of 464 days. The assessee stated that ex-parte orders were passed by the lower authorities due to non-compliance despite opportunities granted.
Held
The Tribunal condoned the delay finding it to be for bonafide and genuine reasons. It was held that both lower authorities had passed ex-parte orders without hearing the assessee and the appeal was restored to the AO for a decision on merit after providing a reasonable opportunity of hearing.
Key Issues
Whether the delay in filing the appeal should be condoned? Whether the ex-parte orders passed by the lower authorities are valid without providing a proper opportunity of hearing?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI
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.
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.
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Guwahati, Dated: 13.03.2026 SudipSarkar, Sr.PS
Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati
