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Facts
The assessee filed two appeals against the Ld. CIT(A) orders for A.Y. 2014-15 and 2015-16, with significant delays of 331 and 328 days respectively, citing the continuous absence of its accountant. The assessee also failed to cooperate in the appellate proceedings before the Ld. CIT(A) and sought an opportunity to present documents to substantiate its claim.
Held
The Tribunal condoned the delay in filing the appeals and admitted them for hearing, as the reasons provided were not found false. It restored the issues to the Ld. CIT(A) for re-adjudication, directing that the assessee be granted adequate opportunity, subject to a cost payment of Rs. 50,000/- per appeal to the Legal Aid Services within sixty days, and also mandated the assessee to cooperate positively.
Key Issues
Condonation of significant delay in filing appeals; granting opportunity to furnish documents before lower authorities; and ensuring assessee's cooperation in appellate proceedings.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
O R D E R
Per George Mathan, JM : These two appeals are filed by the assessee against the separate orders, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 23.01.2024 & 13.02.2024, for the assessment years 2014-2015 & 2015-2016. 2. None appeared on behalf of the assessee. Shri Kapil Mandal, Sr. DR appeared on behalf of the revenue. 3. A.Y.2014-2015 is filed by the assesse belatedly by 331 days and is delayed by 328 days. In this regard, the assesse in its application for delay has submitted that the accountant of the assessee organization was remained absent continuously for which information regarding filing appeal within the due date could not be gathered, which caused respective delays in filing both appeals may kindly be admitted for hearing. Ld. Sr. DR did not raise any serious objection to condone the delay. Looking to the facts and circumstances of the case and the reasons stated by the assesse are not found to be false, the respective delays in both the appeals are condoned and both the appeals are admitted for hearing. 4. On perusal of the grounds raised
in both the appeals, shows that in one of the grounds i.e. ground No.4 in both the appeals, the assessee has prayed for an opportunity to furnish the documents before the lower authorities to substantiate its claim before the ld. AO. In this regard, ld. Sr. DR submitted that the assesse was unable to produce any documentary evidence before both the authorities below. It was the submission of the ld. Sr. DR that the orders of both the lower authorities should be upheld.
5. A perusal of the impugned order passed by the Id. CIT(A) at para 4 for A.Y.2014-2015 and para 4.1 for A.Y.2015-2016, shows that the assessee has not cooperated in the appellate proceedings. However, the assesse in its grounds of appeal has requested for one more opportunity to produce the documents before the lower authorities as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. CIT(A) for readjudicating the issues in both the appeals afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.50,000/-(Rupees Fifty Thousand only) each in both the appeals by the assessee to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days before the ld. CIT(A) at the first hearing. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.
6. In the result, both appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/06/2025. (RAKESH MISHRA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER