Loading judgment…
Facts
The assessee's appeal was filed with a delay of 171 days. The assessee contended that the ex-parte order passed by the CIT(A)/NFAC was sent to the wrong email ID, leading to their unawareness of the hearing notices and the dismissal of their appeal. The delay was attributed to not receiving the order and subsequently seeking legal advice.
Held
The Tribunal condoned the delay in filing the appeal, finding sufficient cause and no latches on the part of the assessee. The proceedings before the FAA were ex-parte due to the assessee not responding to notices, which were allegedly sent to a wrong email address. The matter was remitted to the FAA for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the FAA should be set aside due to non-receipt of notices.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI JAGADISH
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 11.10.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.
2. There is a delay of 171 days in filing the appeal. The appeal ought to have been filed before ITAT on or before 31.12.2024. However, the appeal was filed belatedly on 20.06.2025. The assessee has filed a petition for condonation of delay supported by affidavit stating there in the reasons for belated filing of this appeal. The reason stated is that the ex-parte order passed by the CIT(A)/NFAC was sent to wrong e-mail id, which belongs to the tax practitioner. The assessee has not received the order. Only on receipt of demand notice dated 05.06.2025, the assessee came to know that the appeal has been dismissed by the NFAC, Delhi. Immediately, the assessee sought legal advice and took steps to file appeal before the Tribunal, resulting in delay in filing the appeal. On perusal of the reason stated for condonation of delay, we find there is sufficient cause for the delay in filing this appeal and no latches can be attributed to the assessee. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits.
At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to three notices issued from the office of the First Appellate Authority.
4. The Ld.AR for the assessee submitted that the assessee has not received the hearing notices issued by the FAA. The Ld.AR further submitted that notices issued by the FAA were sent to wrong e-mail id, which belongs to previous tax consultant. Therefore, the assessee was unaware of the hearing notices issued during the appellate proceedings. Hence, it was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of his case.
The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.
We have heard rival submissions and perused the materials on record. The proceedings before the FAA was ex-parte, since the assessee did not respond to three notices issued. The Ld.AR submitted that the hearing notices were sent to wrong e-mail id and hence, assessee was unaware of the hearing notices. Hence, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA as a last opportunity. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26th August, 2025 at Chennai.