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Facts
The assessee's appeal was delayed by two days due to technical issues with the e-filing portal. The First Appellate Authority (FAA) passed an ex-parte order as the assessee did not respond to notices, partly due to the Covid-19 period and subsequent adjournments sought.
Held
The Tribunal condoned the delay due to its smallness and the technical reasons provided. While deprecating the assessee's non-response, the Tribunal restored the matter to the FAA for fresh adjudication to provide a reasonable opportunity of hearing.
Key Issues
Whether to condone a short delay in filing an appeal and whether to set aside an ex-parte order passed by the FAA due to non-compliance with notices.
Sections Cited
250
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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 08.01.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2012-13.
2. There is a delay of 2 days in filing this appeal. The assessee has filed affidavit for condonation of delay stating therein the reasons for belated filing of this appeal. The reasons stated in the affidavit for belated filing is that, the assessee attempted to submit the appeal through the ITAT e-filing portal on 31.03.2025 but due to repeated technical glitches and access issues, the appeal could not be filed electronically. Immediately, the assessee took necessary steps and filed the appeal manually on 02.04.2025 resulting in a delay of two days. On perusal of the same and due to smallness of delay, 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 of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the various notices issued from the office of the First Appellate Authority.
The Ld.AR submitted that the most of the hearing notices issued from the office of the First Appellate Authority was during the Covid-19 period, for which assessee had sought adjournment. Subsequently, in 2024, two hearing notices were issue i.e., on 22.08.2024 and 18.10.2024, for which assessee had sought for adjournment. However, the First Appellate Authority had passed ex- parte order based on the statement of facts filed along with Form 35. 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 its case.
The ld.DR submitted that adequate opportunities were provided from the office 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 FAA was ex-parte, since the assessee did not respond to various notices issued. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA. However, 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. 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 assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
7. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 18th June, 2025 at Chennai.