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Facts
The assessee filed three appeals against separate orders of the CIT(A), NFAC, for assessment years 2014-15, 2015-16, and 2016-17. One appeal was filed 10 days belatedly, but the delay was condoned as the Sr. DR raised no serious objection.
Held
The Tribunal observed that the CIT(A) had not adjudicated the limitation issue raised by the assessee and that the assessee had not cooperated in the appellate proceedings for AY 2015-16. Therefore, all three appeals were restored to the file of the CIT(A) for fresh adjudication, including the limitation issue, with adequate opportunity for the assessee to be heard.
Key Issues
1. Whether the CIT(A) erred in not adjudicating the limitation issue raised by the assessee in Form 35. 2. Whether the appeals should be restored to the CIT(A) for fresh adjudication after providing adequate opportunity of hearing to the assessee.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
O R D E R Per Bench : These are three appeals filed by the assessee against the separate orders, dated 20.12.2023 & 15.02.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2014- 2015, 2015-2016 & 2016-2017, respectively. 2. Shri P.J.Bhide, AR appeared on behalf of the assessee. Shri Dheeraj, Sr. DR Sr. DR appeared on behalf of the revenue. 3. On perusal of the appeal record, out of the above three appeals, one appeal i.e.
has been filed by the assessee belatedly by 10 days. Though the assessee has not filed any application for condonation of delay, however, looking to the facts and circumstances of the case and since the ld. Sr. DR did not raise any serious objection to condone the delay, we condone the delay of 10 days in filing the appeal by the assessee and the appeal is heard and disposed off along with other connected appeals.
790&791/KOL/2024 4. It was submitted by the ld. AR that in all the three appeals the ld.CIT(A) has passed the impugned order without considering the submissions of the assessee. It was the submission that the one of the grounds with regard to limitation issue raised by the assessee in Form 35 before the ld. CIT(A), has not been adjudicated upon. Therefore, it was the prayer of the ld. AR that the issues in all the three appeals may be restored to the file of ld. CIT(A) for adjudication afresh after providing sufficient opportunity of being heard.
In reply, ld. Sr. DR vehemently supported the orders of the authorities below.
We have considered the rival submissions. A perusal of the appellate order for A.Y. 2015-2016 shows that no issue in regard to limitation has been adjudicated by the ld. CIT(A) as has been stated by the ld. AR during the course of hearing before us. Also, a perusal of the impugned order passed by the ld. CIT(A) for A.Y.2015-2016 at page 4 shows that the assessee had not cooperated in the appellate proceedings. This being so, in the interest of justice, the issues in all the three appeals are restored to the file of ld. CIT(A) for fresh adjudication along with the issue of limitation shall also be adjudicated upon. The assessee shall be provided adequate opportunity of being heard. A liberty is granted to the assessee to raise all the grounds as he so desires before the ld. CIT(A).