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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2013-14, which itself followed non-cooperation during assessment proceedings. The appeal was delayed by 151 days, for which the assessee filed an affidavit for condonation.
Held
The Tribunal condoned the delay, finding the reasons plausible and unopposed by the DR. It restored the issues to the Assessing Officer for fresh adjudication, providing the assessee another opportunity to be heard, subject to a cost of Rs. 25,000 and cooperation.
Key Issues
Condonation of delay in filing appeal and granting fresh opportunity to assessee to present its case before the Assessing Officer after ex-parte orders by CIT(A).
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
आदेश / O R D E R This is an appeal filed by the assessee against the order dated 30.09.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1069255673(1), for the assessment year 2013-2014. 2. Shri Amit Agarwal, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue. 3. At the outset, it is found that the appeal of the assessee is barred by 151 days. In this regard, the assessee has filed an affidavit stating sufficient reasons for condonation of delay which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 151 days in filing the appeal by the 2 ITANo.928/KOL/2025 assessee is condoned and the appeal of the assessee is admitted for hearing.
It was the submission of the ld. AR that the assessee due to some unavoidable circumstances could not appear during the course of assessment proceedings. It was the submission that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld.AO, so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. AO.
In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of ld. Assessing Officer would be, in fact, giving the assessee a second round which should not be granted.
A perusal of the assessment order, clearly shows that the assessee was non-cooperative during the course of assessment proceedings. Further a perusal of impugned order passed by the Id. CIT(A) at para 5, shows that the assessee has not cooperated in the appellate proceedings However, ld. AR before us requested for one more opportunity to produce the documents before the ld.AO to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.25,000/-(Rupees Twentyfive Thousand only) by the assessee to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court,