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Facts
The assessee appealed against an order of the Ld. CIT(A) for AY 2015-16, contending that it was passed without providing sufficient opportunity of hearing, thus violating natural justice. The appeal was also time-barred by 25 days.
Held
The Tribunal condoned the delay in filing the appeal and, in the interest of justice, restored the matter to the Ld. CIT(A) for fresh adjudication. This restoration was made conditional upon the assessee paying a cost of Rs. 50,000/- to Legal Aid Services within sixty days, failing which the CIT(A)'s order would stand confirmed.
Key Issues
Whether the Ld. CIT(A)'s order should be set aside due to lack of sufficient opportunity of hearing, and if the time-barred appeal should be condoned and the matter remanded for fresh adjudication with conditions.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024- 25/1068765270(1) dated 18.09.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16.
None represented on behalf of the assessee and Sm. Ruchika Sharma, Sr. DR appeared on behalf of the revenue.
This appeal of assessee is time barred by 25 days and a separate condonation of delay petition has been placed on file. Considering the averments made in the said application, we condone the delay and admit the appeal for hearing.
Nishu Leasing & Finance Ltd., AY 2015-16 4. In ground no. 2 the assessee has submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. Since the assessee despite being provided with sufficient opportunities of hearing before the Ld. CIT(A) did not present itself in the appellate proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view, however, that in the interest of justice, the assessee should be granted one more opportunity. This being so, the issues in this appeal are restored to the file of the Ld. CIT(A) for adjudication afresh subject to the assessee paying a cost of Rs. 50,000/- (Rupees fifty thousand only) to the Legal Aid Services, 3rd floor of the Centenary Building, High Court, Calcutta, 700001, within sixty days from the date of this order and receipt of the same would be produced before the Ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.
In the result, the appeal of the assessee is partly allowed for statistical purposes.