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Facts
The assessee, Siliguri College, failed to file its return for AY 2015-16, leading to an ex-parte assessment based on its financial transactions and interest income. The assessee's subsequent appeal before the CIT(A) was dismissed due to non-compliance and lack of evidence. The assessee filed an appeal before the ITAT with a delay of 169 days, attributing it to their accountant's irregular email access and ill-health in accessing notices.
Held
The Tribunal condoned the delay in filing the appeal, finding the reason genuine and bonafide, and noting no objection from the D.R. In the interest of justice, and considering that both the assessment and first appellate orders were passed ex-parte due to the assessee's non-response, the Tribunal remitted the case back to the Ld. CIT(A) for fresh adjudication. The assessee provided an undertaking for future compliance.
Key Issues
Whether the delay in filing the appeal should be condoned; Whether the ex-parte assessment and dismissal of the first appeal should be set aside for fresh adjudication due to non-compliance by the assessee.
Sections Cited
250, 194A, 147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 17.01.2024 for AY 2015-16.
Assessment Year: 2015-16 Siliguri College 2. It appears from the report of the registry that the appeal has been filed after a delay of 169 days for this assessee has filed condonation petition, which are as follows- Assessment Year: 2015-16 Siliguri College On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned.
Brief facts of the case of the assessee is that the assessee has made financial transaction amounting to Rs. 2,09,16,784/- during FY 2014-15 and it is evident that the assessee has deposited a cash of Rs. 1,73,19,996/- in the bank account and also earned interest income u/s 194A of the Act amounting to Rs. 35,96,878/-. However, the assessee did not file any return for AY 2015-16. Notices issued to the assessee but there was no response. Show cause notice has also been issued but there was no response, as a result of which, assessment was done on the basis of data available with the department and total income assessed at Rs. 2,09,16,784/-.
Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein also the appeal of the assessee has been dismissed as the assessee did not file any explanation or evidences in support of grounds of appeal.
Being aggrieved and dissatisfied the assessee preferred an appeal before us.
The Ld. A.R instead of arguing into the merit of the case has only prayed that assessee has been given an opportunity to place his case before the CIT(A).He also filed an application that the assessee will cooperate in the proceedings if the appeal of the assessee is remitted back to the file of lower authorities as the order passed by the Ld. CIT(A) only on account of non-response from the assessee. He has filed an Affidavit to this effect.
Contrary to that the Ld. D.R through supports the impugned order but did not raise any objection in remitting the appeal back to the file of Ld. CIT(A).
Upon hearing the submission of the counsel of the respective parties, we have perused the order passed by the lower authorities and find that the assessment was done Assessment Year: 2015-16 Siliguri College when there was no response and the Ld. CIT(A) has dismissed the appeal of the assessee when the assessee failed to prove any explanation or evidence to support the grounds of appeal. The assessee filed an Affidavit filed by the assessee which is as under:
8. Keeping in view, the Affidavit filed by the assessee and for the interest of justice, we are inclined to restore the appeal of the assessee back to the file of Ld. CIT(A) for fresh adjudication.
Order is pronounced in the open court on 23rd June , 2025