JAYAPRABHU,CHENNAI vs. ITO, NCW-22(1), CHENNAI

This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19, dated 05.06.2024.

The registry has noted delay of 177 days in filing the appeal. Considering the reasons stated in the affidavit by the Assessee, we condone the delay and treat the reasons as ‘sufficient cause’ and admit the appeal for adjudication.

In this case, the CIT(A) has dismissed the appeal of the assessee by confirming the order of the AO for the reason that the assessee has failed to respond for any of the notices issued by the ld.CIT(A) as noted in para 5 of the order dated 05.06.2024.

Before us, ld.AR for the assessee submitted that if the appeal be remanded back to the file of CIT(A), the assessee will file all the required details and documents before the first appellate authority and prayed for one more opportunity in the interest of justice.

Per contra, learned DR vehemently opposed to the submissions of learned AR and pleaded for dismissal of the appeal.

We have heard rival submissions and perused the record. We feel that in the interest of justice, one more opportunity is granted to the assessee to prosecute the appeal. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A), wherein assessee will file all the necessary documents and evidence in support of the grounds of appeal, subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of these orders to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the cost deposit will be furnished by the Assessee before Ld.CIT(A) who shall proceed with adjudication of appeal as per law, after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with proceedings on merits as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute the case diligently.