UNITECH BRIGHT STEEL INDUSTRIES,CHENNAI vs. DCIT NON CORP CIRCLE 8(1), CHENNAI

This is an appeal preferred by the assessee company against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter ‘the Ld.CIT(A)’), Delhi, dated 19.10.2023 for the Assessment Year (hereinafter ‘AY’) 2018-19.

At the outset, it is noted that there is a delay of 310 days in filing of this appeal before the Tribunal. The assessee has filed an application for condoning the delay along with an affidavit supporting the averments made in the said petition. Having going through the contents of the affidavit and the application for condoning the delay, we find reasonable cause for condoning the delay and therefore, we condone the delay and proceed to hear the appeal on merits.

At the outset, the Ld.AR of the assessee brought to our notice that the Ld.CIT(A) has passed an ex-parte order qua assessee without going into the merits of grounds of appeal raised before him. According to the Ld.AR, the assessee didn’t receive any notices in its e-mail id, which may be due to technical glitches and therefore, prayed for one more opportunity before the Ld.CIT(A).

Per contra, the Ld.DR does not want us to give one more innings to the assessee.

Having heard both the parties and after perusal of records, we note that impugned order of the Ld.CIT(A) is an ex-parte order qua assessee. We note that the Ld.CIT(A) has not decided the grounds of appeal on merits as required u/s.250(6) of the Act. In such circumstances, for the ends of justice and fair play, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) and since, there is dereliction on the part of the assessee, cost of Rs.5,000/- is imposed, which the assessee should and produce necessary proof of depositing of the same before the Ld.CIT(A) and thereafter, the assessee to be diligent and file written submissions and relevant documents to support the grounds of appeal before the Ld.CIT(A) and the Ld.CIT(A) to pass order in accordance to law after hearing the assessee.