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Facts
The assessee filed an appeal against the order of the CIT(A), which dismissed the appeal for failing to respond to notices. The assessee also had a significant delay of 347 days in filing the appeal before the tribunal.
Held
The tribunal condoned the delay in filing the appeal. It found that both the AO and CIT(A) passed orders without giving the assessee a proper opportunity to be heard.
Key Issues
Whether the assessee was given a proper opportunity of being heard by the lower authorities. Whether the delay in filing the appeal should be condoned.
Sections Cited
144
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
आदेश / O R D E R
PER S.R. RAGHUNATHA, A.M :
This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter “CIT(A)”] for the assessment year 2017-18, vide order dated 26.10.2023.
There is a delay of 347 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the which prevented timely action on the matter. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.
The brief facts of the case are that the A.O has passed an ex- parte order u/s. 144 of the Income-tax Act, 1961 (hereinafter “the Act”) dated 31.12.2019, assessing total income of Rs. 26,66,660/-.
Aggrieved by this, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A) observed that the assessee had failed to respond to the notices issued by the Ld. CIT(A), and therefore, the Ld. CIT(A) also dismissed the appeal of the assessee, confirming the addition/s made by A.O.
The Ld. Counsel for the assessee prayed for setting aside the order of the Assessing Officer for re-adjudication, since the case was not prosecuted before the Assessing Officer and the same has been confirmed by the Ld. CIT(A) without any discussion.
Per contra, the Ld. DR relied on the orders of the lower authorities and prayed for confirming the impugned order.
3 -: 6. We have heard both the parties and gone through the order of the lower authorities below. It is noted that the AO and that of the Ld. CIT(A) have passed the orders without giving proper opportunity to the assessee. Therefore, to meet the ends of justice by providing one more opportunity to the assessee, we remit the matter back to the file of the AO for denovo adjudication. We also direct the assessee to appear before the AO and at liberty to submit the relevant details before the AO for adjudication of the case.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 21st February, 2025.