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Facts
The assessee's appeal was barred by limitation. The assessee's counsel explained the delay, and the DR did not object. The assessee also argued that the CIT(A) passed an ex-parte order without deciding the issues on merits.
Held
The Tribunal condoned the delay in filing the appeal as it was for bonafide and genuine reasons. The Tribunal found that the appeal was dismissed ex-parte without deciding the issues on merits, which violates Section 250(6) of the Act.
Key Issues
Whether the delay in filing the appeal should be condoned. Whether the ex-parte order passed by the CIT(A) without deciding the issues on merits should be restored for adjudication.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.05.2025 for the AY 2022-23.
At the outset, we note that the appeal of the assessee is barred by limitation by 14 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. DR did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal as under.
The ld. DR on the other hand left the issue to the wisdom of the Bench.
After hearing the rival contentions and perusing the materials available on record, we find that apparently the appeal was decided ex- parte dismissing the appeal in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27.10.2025.