AMARKANTAK INFRACON PVT. LTD.,KOLKATA vs. ITO, WARD 9(1), KOLKATA

At the outset, on perusal of the appeal record, I find that the appeal of the assessee is barred by 235 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein that due to second wave of Covid-19 the office of the assessee was not functioning properly and the accountant who was looking after the tax matter skipped to inform about the passing of the ex-parte order by the ld.CIT(A) for which the assessee could not file appeal before the Tribunal within the stipulated time. He further submitted that the assessee is not having knowledge about the passing of the appellate order, 2 ITANo.2338/KOL/2024 therefore, the delay was occurred and he pleaded to condone the delay and remand the matter back to the file of ld. CIT(A) to pass the order on merits.

On the other hand, ld. Sr. DR vehemently supported the orders of the authorities below.

I have heard the submissions of the parties and perused the material available on record. It is an admitted fact that the Assessing Officer has passed the assessment order u/s.143(3) of the Act. It is also an admitted fact that the assessee was not having knowledge about the passing of the appellate order due to second wave of Covid-19 during which the office of the assessee was not functioning properly, which occurred 235 days delay in filing the appeal before the Tribunal. Therefore, considering the facts and circumstances of the case and in order to meet the principle of natural justice, I am of the view that it is a fit case to condone the delay. Accordingly, I condone the delay of 235 days in filing the present appeal and proceed to decide the appeal. A perusal of para 5.0 of the order of the ld. CIT(A), it clearly shows that the assessee could not make compliance to the notices issued by the ld. CIT(A), resulting into dismissal of the appeal of the assessee due to non-submission of any documentary evidence. Therefore, looking to the facts and circumstances of the case and considering the prayer of the ld.AR of the assessee, I remit the matter back to the file of ld. CIT(A) with a direction to dispose off the case of the assessee on merits after providing sufficient opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(A), failing which the ld. CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.