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Facts
The assessee filed appeals with a delay of 209 days. The assessment orders were passed ex-parte under Section 144 r.w.s 153C for AY 2014-15 and 2015-16. The CIT(A) set aside the assessment orders and remitted them back to the AO for a denovo assessment.
Held
The Tribunal condoned the delay in filing the appeals. It was held that the CIT(A) rightly set aside the ex-parte assessment orders passed by the AO and remitted the matter for denovo assessment.
Key Issues
Whether the CIT(A) was justified in setting aside ex-parte assessment orders and remanding the matter for denovo assessment, and whether the delay in filing appeals should be condoned.
Sections Cited
144, 153C, 251(1)(a)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
आदेश /O R D E R
PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
These two appeals by the assessee are filed against the orders of the Commissioner of Income Tax (Appeals), CIT(A), Chennai – 19, for the assessment year 2014-15 and 2015-16 both orders dated 23.10.2024.
At the outset, we find that there is a delay of 209 days in both the appeals filed by the assessee. The assessee has filed a condonation petition stating that the & 2073 /Chny/2025 assessee had opted for physical notices and awaiting for the notices, however the department had issued notices through electronic mode and hence the exparte orders have been passed. We find that there is a reasonable cause for the assessee in not filing these appeals on or before the due date prescribed under the law and thus, in the interests of justice, we condone delay in filing of appeals and admit appeals filed by the assessee for adjudication.
At the outset the orders of assessment were passed by the AO for both the assessment years 2014-15 and 2015-16 u/s. 144 r.w.s.153C of the Act both dated 30.09.2021, without participation of the assessee in the assessment proceedings. On appeal the ld.CIT(A) has already set aside the order of the assessment for both the A.Ys. and remitted back to the files of AO for conducting fresh assessment denovo vide both his orders dated 23.10.2024.
Aggrieved by the orders of the ld.CIT(A), the assessee is in appeal before us by raising various grounds of appeal including legal issues.
5. At the outset, we find that the AO has passed order of assessment exparte u/s.144 r.w.s 153C of the Act for both the assessment years 2014-15 and 2015-16. We note that the ld.CIT(A) has rightly set aside the orders of the AO for both the assessment years and remitted back to the files of the AO for denovo assessment. Since the orders were passed exparte by the AO, the action of the ld.CIT(A) in terms of proviso to section 251(1)(a) of the Act cannot be found faulted with and hence, we confirm the order of the ld.CIT(A) and dismiss the appeal of the assessee, directing the assessee & 2073 /Chny/2025 participate in the assessment proceedings diligently and with a liberty to raise all the legal grounds.
In the result both the appeals of the assessee are dismissed for the A.Ys.2014- 15 and 2015-16.
Order pronounced in the court on 07th October, 2025 at Chennai.