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Facts
The assessee, an individual, failed to file a return of income for AY 2015-16. The department initiated reassessment proceedings under Section 147/148 for undisclosed property purchase, commission, and cash deposits. The AO made an addition of Rs. 95,46,139/- due to the assessee's non-participation.
Held
The Tribunal noted that the Ld.CIT(A) passed the order without the assessee's participation and without considering submissions. The Tribunal condoned the delay in filing the appeal before the Ld.CIT(A) and set aside the order, remitting the matter back for fresh adjudication.
Key Issues
Whether the Ld.CIT(A) erred in dismissing the appeal as non-maintainable without affording a proper opportunity, and whether the delay in filing the appeal should be condoned.
Sections Cited
147, 148, 144, 144B
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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
आदेश / O R D E R
PER S.R.RAGHUNATHA, AM:
This appeal of the assessee is filed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, (in short “ld.CIT(A)”) for the assessment year (A.Y.) 2015-16, vide order dated 08.08.2025.
:-2-: ITA 2376/Chny/2025
Brief facts of the case are that the assessee is an individual and had not filed his return of income for AY 2015-16. As per information available with the department, the assessee purchased a property for Rs.60,00,000/- during FY 2014-15 relevant to AY 2015-16, received commission of Rs.11,08,139/- and made cash deposits to the tune of Rs.24,38,000/-. The assessee failed to declare these transactions and hence the notice u/s.148 of the Act was issued and the case has been re-opened u/s.147 of the Act. Since, the assessee did not participate in the assessment proceedings by not responding to the statutory notices, the AO made an addition of Rs.95,46,139/- as Income of the assessee for the A.Y.2015-16, based on the material evidence available on records by passing an order u/s.147 r.w.s 144 r.w.s144B of the Act dated 20.03.2023.
Aggrieved, assessee preferred an appeal before the Ld.CIT(A). The Ld.CIT(A) dismissed the appeal filed by the assessee with a delay of about eleven months as non-maintainable by upholding the order of AO and sustained the additions since the assessee did not participate in the assessment proceedings by passing an order dated 08.08.2025. Aggrieved by the impugned order of the Ld.CIT(A), the assessee is in appeal before us.
At the outset, we observed that the ld.CIT(A) has passed the impugned order without participation of the assessee and also not considered the :-3-: ITA 2376/Chny/2025 submissions made along with the appeal papers. We note that none appeared before us for representing the assessee’s appeal.
Per contra, the ld.DR supported the order of lower authorities.
We have heard the case, perused the materials on record, and gone through orders of the authorities below. The Office of the First Appellate Authority dismissed the appeal filed by the assessee as not maintainable due to the assessee failing to furnish the documentary evidence to delay in filing of appeal file. The assessee failed to file an appeal before the ld.CIT(A) within the time limit due to bona fide reasons beyond the control of the assessee, including ongoing litigation related to the property. We note that the AO has passed an order by making an addition of Rs.95,46,139/- as total income of the assessee based on material available on records and the same has been upheld by the ld.CIT(A)-NFAC due to non-participation of the assessee before the Assessing Officer as well as the first appellate authority.
Therefore, in the present facts and circumstances of the case and to meet the ends of justice, we deem it fit to provide one more opportunity to the assessee. Therefore, we condone the delay in filing the before ld.CIT(A) as the assessee had filed the condonation of delay in his form 35 itself and hence, we set aside the order of the ld.CIT(A) and remit the matter back to the file to ld.CIT(A) to adjudicate the matter afresh in accordance to law, after providing
:-4-: ITA 2376/Chny/2025 reasonable opportunity to the assessee. Needless to say, assessee to be diligent and file written submissions and relevant documents if advised so.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the court on 19th November, 2025 at Chennai.