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Facts
The assessee's appeal to the CIT(A) was dismissed in limine due to a 68-day delay. The assessee further delayed filing before the ITAT by 113 days, citing non-familiarity with E-assessment procedures and unawareness of notices/orders as reasons. The CIT(A) had passed an ex-parte order.
Held
The ITAT condoned the 113-day delay in filing the appeal before it, acknowledging that the assessee was prevented by sufficient cause. To ensure natural justice, the ITAT remitted the matter back to the CIT(A) with a direction to provide another opportunity to the assessee for a hearing on merits, cautioning the assessee to cooperate.
Key Issues
Whether the delay in filing the appeal before the CIT(A) and subsequently before the ITAT should be condoned, and if the assessee should be granted a fresh opportunity for hearing by the CIT(A).
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2018-2019 Sanjay Taki,……………………….………..………Appellant 264, K. Road, Dasnagar, Belgachia, Howrah-711105, West Bengal [PAN:AFPPT0288K] -Vs.- Deputy Commissioner of Income Tax,…..Respondent Circle-49(1), Kolkata, Income Tax office, Uttarapan Complex, DS-IV, Kolkata-700054, West Bengal Appearances by: N o n e, appeared on behalf of the assessee Shri Susanta Saha, Addl. CIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 25, 2025 Date of pronouncing the order: June 26, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16th October 2024 passed for Assessment Year 2018-19.
The appeal was time-barred by 68 days in filing the appeal before the ld. CIT(Appeals). Though the assessee (A.Y. 2018-2019) Sanjay Taki has given the valid reason for delay in filing of the appeal within the stipulated period, but ld. CIT(Appeals) erroneously dismissed the appeal in limine passing ex- parte order. Before the ITAT also, there was a delay of 113 days in filing the appeal. The assessee filed an affidavit dated 21st April, 2025 stating the reason that being non- conversant with the electronic mode of conduct of income tax proceedings by way of introduction of E-assessment Scheme, 2019 and such failure to comply with the statutory communications, like notices, order etc., the delay was occurred. The assessee was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 113 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay.
Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 113 days. Hence the delay is condoned.
None appeared on behalf of the assessee at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record.
(A.Y. 2018-2019) Sanjay Taki 5. At the outset, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to appear before the ld. CIT(Appeals) as well as not submitting any proof to substantiate his claim for condonation of delay. Therefore, the ld. CIT(Appeals) has no other option except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals).
I have perused the material available on record. The ld. Counsel for the assessee filed an affidavit mentioning the reasons for delay in filing the appeal before the ITAT. The ld. CIT(Appeals) dismissed the appeal of the assessee without going into the merit of the case and for non-filing of condonation of delay before him. From the affidavit, it was noticed that the assessee was not aware of the date of hearing before the ld. CIT(Appeals) and was not in a position to appear before the ld. CIT(Appeals). Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are allowed for statistical purposes.
(A.Y. 2018-2019) Sanjay Taki 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26/06/2025.