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Facts
The appeals were filed against orders of the CIT(A) which were passed ex-parte due to non-compliance by the assessee. The assessee claimed the delay was due to not checking emails and the PAN card being misused, with an FIR filed. However, the assessee also failed to take note of hearing notices.
Held
The Tribunal condoned the delay in filing the appeals, noting that the assessee's PAN was misused. However, the Tribunal also deprecated the assessee's non-cooperative attitude. The matter was restored to the AO for fresh adjudication with a direction for the assessee to cooperate.
Key Issues
Whether the delay in filing appeals due to non-compliance and ex-parte orders should be condoned, and whether the matter should be restored to the AO for fresh adjudication despite the assessee's lack of cooperation.
Sections Cited
250, 144
AI-generated summary — verify with the full judgment below
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: These appeals at the instance of the assessee are directed against the different orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, all dated 22.07.2024 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2017-18 & 2018-19.
to 664/CHNY/2025 2. There is a delay of 154 days in filing these appeals. The assessee has filed condonation petitions along with affidavits stating therein the reasons for belated filing of this appeal. The reasons stated in the affidavit for belated filing is that, the assessee was not aware of orders being passed by the CIT(A) since the assessee has not checked his e-mail. Later when the assessee received a call to pay the outstanding tax demand, the assessee informed his auditor, who checked the Income-tax portal and downloaded the orders. Thereafter, immediately the assessee took steps to and filed the appeals before the Tribunal, resulting in a delay of 154 days. On perusal of the same, we find there is sufficient reason for delay in filing these appeals before the Tribunal. Hence, we condone the delay in filing the appeals and proceed to dispose off the appeals on merits.
& 664/CHNY/2025 3. At the very outset, we notice that the CIT(A)’s orders are ex- parte, since there was no compliance from the assessee to the various notices issued from the office of the First Appellate Authority. Further, we also note that the assessments have been completed on best judgment basis u/s.144 of the Act.
The Ld.AR submitted that the PAN card of the assessee was misused and a FIR has also been filed before the SHO. The Ld.AR to 664/CHNY/2025 further stated that the assessee failed to take note of hearing notices, resulting in non-cooperation of assessee during the assessment & appellate proceedings. It was prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of his case.
The ld.DR submitted that adequate opportunities were provided from the offices of the AO and the CIT(A) and there is no violation of principles of natural justice. Therefore, it was prayed the appeals of the assessee may be dismissed.
We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the CIT(A) 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 AO and the CIT(A). 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 AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to to 664/CHNY/2025 co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
7. At the time of hearing, the Ld.AR stated that the assessee wants to withdraw this appeal. Therefore, the Ld.AR pleaded for withdrawing the appeal. Since, the assessee is willing to withdraw the appeal, we dismiss this appeal as withdrawn.
In the result, the appeals filed by the assessee in & 664/CHNY/2024 are allowed for statistical purposes and the appeal in is dismissed as withdrawn.
Order pronounced in the open court on 4th June, 2025 at Chennai.