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Facts
The assessee filed an appeal to the ITAT against a CIT(A) order for Assessment Year 2020-21. The appeal was delayed by 442 days because the employee responsible for the firm's accounting and tax matters suffered severe illness and hospitalization, preventing proper representation before authorities. The assessee sought condonation of delay and an opportunity to present its case, claiming the CIT(A) order was ex-parte.
Held
The Tribunal condoned the delay of 442 days, finding the reasons cited in the affidavit plausible and genuine. Observing that the assessee did not receive sufficient opportunity before the CIT(A), the Tribunal restored the issues to the Id. CIT(A) for fresh re-adjudication, directing that adequate opportunity be provided to the assessee and requiring their cooperation.
Key Issues
Condonation of delay in filing an appeal due to an employee's severe illness; Whether to grant the assessee another opportunity to present its case before the CIT(A) when prior opportunities were missed and an ex-parte order was passed.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN
आदेश / O R D E R This is an appeal filed by the assessee against the order of ld.CIT(A), National Faceless Appeal Centre, Delhi, dated 28.08.2023 passed for Assessment Year 2020-2021. 2. At the outset, on perusal of the appeal record, it is found that the appeal of the assessee is barred by 442 days. In this regard, the assessee has filed an affidavit stating therein that the employee of the assessee who was looking after the accounting and taxation matter of the assessee firm was suffering from various ailments and was treated by various doctors and was admitted in various hospitals from 05.08.2021 to 03.07.2024. It was submitted that the assessee has also submitted before the ld. CIT(A) with regard to the treatment of his accountant with various doctors in various 2 ITANo.115/KOL/2025 hospitals for which proper representation in the case of the assessee was not done. The contents of the affidavit filed before us as under :-
3 ITANo.115/KOL/2025
Accordingly, ld. AR prayed for condonation of delay and admit the appeal for hearing, to which ld. Sr. DR did not raise any serious objection. Thus, looking to the facts and circumstances of the case and the sufficient reasons mentioned by the assessee in its affidavit which are plausible and not found to be false, I condone the delay of 442 days in filing the present appeal and the appeal of the assessee is admitted for hearing.
4 ITANo.115/KOL/2025 4. It was the submission of the ld. AR that the ld. CIT(A) has not provided sufficient opportunity of being heard before passing the impugned order ex-parte. It was submitted that if one more opportunity be given, the assessee would be able to provided all the required documents in regard to its claim before the ld. CIT(A).
In reply, ld. Sr. DR vehemently supported the orders of both the authorities.
I have considered the rival submissions. A perusal of the assessment order shows that the assessee could not appear during the course of assessment proceedings nor has submitted the required details to substantiate its case. A perusal of the order of the ld.CIT(A) also shows that the assessee was unable to produce the supporting documents or concrete data to prove its case. Thus, it is clear that the assessee was unable to substantiate its case either before the Assessing Officer or before the ld. CIT(A), however, the ld. AR requested before the Bench for one more opportunity so that the assessee could be able to furnish all the relevant documents before the ld. CIT(A). Looking to the facts and circumstances of the case and considering the prayer of the ld.AR of the assessee, in the interest of justice, I restore the issues involved in the present appeal to the file of the ld.CIT(A) for readjudication afresh after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate in the readjudication proceedings before the ld. CIT(A) positively.