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Facts
The assessee filed an appeal with a significant delay of 483 days, citing personal reasons such as divorce proceedings and financial difficulties. The assessee also claimed that the lower authorities had passed ex-parte orders due to these personal challenges.
Held
The Tribunal condoned the delay, acknowledging the assessee's personal difficulties and the lack of willful defiance. The Tribunal set aside the orders of the lower authorities and remanded the matter back to the Assessing Officer for fresh adjudication, granting the assessee a last opportunity to present their case.
Key Issues
Whether the delay in filing the appeal can be condoned due to personal difficulties, and if the matter should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
Assessment Years: 2011-12 Warrier Rudraprasad, Income Tax Officer, No.13, II Floor, II Street, Corporate Ward-5(1), VCKN Layout, Sivananda Colony, Chennai Coimbatore Tamil Nadu-641 012. [PAN: ADWPR1325G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Suraj Nahar, C.A., प्रत्यर्थी की ओर से /Revenue by : Ms.Gautham S Mukundan, IRS सुनवाई की तारीख/Date of Hearing : 05.06.2025 घोषणा की तारीख /Date of Pronouncement : .06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2023-24 / 1056550057(1) dated 26.09.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2011-12. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.
2.0 It has been noted that there is a delay of 483 days in the case, in filing of this appeal before the tribunal. In its affidavit the assessee has pleaded that the assesse was going through a divorce proceedings with his wife and given the contemporaneous marital discord was unable to concentrate on its tax matters. The assessee was also faced with financial deficiencies and had distanced himself from day to day activities. All these activities contributed to the delay which was neither wilful nor wanton. The assesse submitted that there will not be case of any non- compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset, the Ld.Counsel for the assessee submitted that both the lower authorities being Ld.AO and Ld.CIT(A) have passed ex- parte orders. It was pleaded that the non-compliance was purely attributable to assessee’s personal difficulties stated hereinabove. The assessee has filed a sworn affidavit now assuring full cooperation before the lower authorities. It was accordingly requested that one last opportunity be given. 4.0 Per contra, the Ld.DR relied upon the order of lower authorities. Page - 2 - of 4 5.0 We have heard rival submissions in the light of material available on records. We have noted that the non-compliance before the lower authorities was not a case of willful defiant to statutory authorities but an inability embedded in personal matters. Be that as it may be, we are of the considered view that ends of justice would be met if assessee is given one last opportunity to plead its case. Accordingly, we set aside the order of lower authorities and direct the Ld.AO to readjudicate the matter de novo after giving due opportunity of being heard to the assessee. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the matter stands remitted back to the Ld. AO for fresh adjudication de novo by passing a speaking order. To the extent the order of lower authorities on the issue stands set aside. The Ld. AO shall give opportunities of being heard to the assesse and it shall be bounden upon the assesse to comply with the notices issued by the Ld. AO. Any non-compliance on the part of the assesse shall be adversely viewed. The assessee is at liberty to produce all the evidences alluded before us including any other evidences deemed relevant in support of its Page - 3 - of 4 Ld. AO during the readjudication proceedings. Accordingly, all the grounds of appeal raised by the assessee are therefore allowed for statistical purposes. 8.0 In the result, the appeal is allowed for statistical purp Order pronounced on , June-2025 at Chennai.