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Facts
The assessee's appeal was dismissed in limine by the Ld.CIT(A) for not condoning a delay of 631 days. The assessment order was passed ex parte under Section 144 of the Act.
Held
The Tribunal condoned the delay, set aside the impugned order, and restored the appeal to the AO for a de novo assessment. This was subject to the assessee paying Rs. 10,000 to the Tamil Nadu State Legal Services Authority and providing all necessary evidence.
Key Issues
Whether the delay in filing the appeal should be condoned, and if the assessee should be granted another opportunity for a de novo assessment.
Sections Cited
144
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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 MANU KUMAR GIRI, JM:
1. The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeals), Delhi, [‘CIT(A)’ in short] dated 27.06.2025 for Assessment Year 2021-22.
The assessment order passed ex parte u/s.144 of the Act and the Ld.CIT(A) dismissed in limine not condoning the delay of ‘631’ days. The Ld.Counsel for the assessee pleaded for one more opportunity before the AO.
Per contra, Ld.DR pleaded for dismissal of the appeal as the assessee has neither appeared before the AO nor filed appeal in time before the Ld.CIT(A).
We have heard both the parties and perused the records. We perused the reasons for delay in filing appeal at page 3 of the impugned order and find the same sufficient cause hence condone the delay. We also note that the AO has passed the ex parte order u/s.144 of the Act.
Therefore, to meet the substantial justice, we set aside the impugned order and restore the appeal back to the file of the AO for de novo assessment after affording proper opportunity to the assessee subject to payment of ₹10,000/- (Rupees Ten Thousand) which shall be deposited by the assessee within ‘30’ days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before the AO whose shall proceed for hearing for de novo assessment on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which the AO shall be at liberty to proceed with the assessment proceedings on merits as per law. Legal issues are kept open. The Ld.AR has undertaken to appear and file the relevant papers and other relevant documents as asked by the AO.
Order pronounced on the 27th day of October, 2025, in Chennai.