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Income Tax Appellate Tribunal, B BENCH: CHENNAI
Before: SHRI ABY T. VARKEYAND
आदेश / O R D E R PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC (in short “Ld.CIT (A)"), Delhi, dated 09.02.2024 for assessment year (in short “AY") 2018- 19.
At the outset, it is noted that there is delay of 174 days in filing of the appeal. The assessee has filed application for condonation of delay along with the Affidavit of the Director of the assessee company. Having gone through the contents of the Affidavit, we find that the reasons are adequate to excuse the delay, and therefore we condone the delay.
The main grievance of the assessee is against action of the Ld.CIT (A) passing an ex parte order without going into the merits of the case.
Since we note that the Ld.CIT(A) has passed the impugned order ex parte without going into the merits of the grounds of the appeal raised by the assessee, there is per-se violation of sub-section(6) of section 250 of the income Tax Act, 1961(hereinafter in short “the Act). According to the assessee, it has not received notice of hearing due to some glitches in the internet/computer. Therefore, he prays for one more opportunity.
Per Contra, the Ld.DR doesn’t want us to give one more innings to the assessee; and asserted that in case it is restored back to the file of Ld.CIT (A), cost may be imposed. To such a proposal, the Ld.AR fairly accedes to remit Rs.10,000/- as cost, which assessee is directed to deposit with the State Legal Aid Authority Hon’ble High Court of Madras for remitting back the matter to authorities below and acknowledgement of payment filed before the Ld.CIT(A).
Having hearing 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. Moreover, 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) with a direction to decide the appeal on merits after hearing the assessee. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A) to support its grounds of appeal raised before the Ld.CIT(A), which the Ld.AR undertakes to file; and in such an event, the Ld.CIT(A) is directed to decide the issues as per sub-section (6) of sec.250 of the Act, and if necessary, call for remand report from AO and thereafter decide the grounds of appeal in accordance with law.
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on the 05th day of February, 2025 in Chennai.