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Facts
The assessee's appeal against an ex parte assessment order for AY 2017-18, framed under Section 147 read with Section 144/144B, was dismissed in limine by the CIT(A) due to a significant delay of 792 days in filing. The assessee had submitted a condonation petition with an affidavit explaining the circumstances for the delay.
Held
The ITAT, in the interest of substantial justice and considering the ex parte assessment, condoned the delay in filing the appeal before the CIT(A). The matter was remitted to the AO for fresh assessment, directing the AO to provide the assessee an adequate opportunity of being heard.
Key Issues
Whether the delay in filing an appeal before the CIT(A) should be condoned, and if the matter should be remitted to the AO for fresh assessment when the original assessment was framed ex parte.
Sections Cited
147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
The instant appeal filed by the assessee is directed against the order dated 04.11.2024 passed by the Ld.CIT(A)/NFAC, Delhi [DIN & Order No.
ITBA/NFAC/S/250/2024-25/1070082402(1)], arising out of the order dated 28.03.2022 passed by the Assessment Unit, Income Tax Department under Section 147 read with section 144/144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18. heard the Ld. DR and perused the materials available on record. It emerges during the course of hearing that the Ld. CIT(A)/NFAC has dismissed the assessee’s appeal in limine by refusing to condone the delay of 792 days in filing of the appeal before the Ld. First Appellate Authority instituted on 27.06.2024 against the Assessing Officer’s order dated 28.03.2022. The assessee’s case is that he had duly filed condonation petition along with affidavit before the Ld. CIT(A), explaining the compelling circumstances for delay in filing the appeal.
Looking into the fact that the assessee had duly filed the condonation application explaining the delay in filing the appeal and the Ld. CIT(A) dismissed the assessee’s appeal in limine as barred by limitation and further that the in the instant case the assessment was also framed ex parte u/s 144 of the Act, the Bench deems it fit and proper, in the interest of substantial justice, to condone the delay having regard to the content of the application in filing appeal before the CIT(A) and remit the matter to the file of Ld. AO for assessment afresh, upon providing adequate opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. It is also made clear that in the event the assessee does not cooperate with the Ld. AO, the said authority would be at liberty to pass orders strictly in accordance with law. Ordered accordingly.
Order pronounced in open court on 21.04.2025.