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Facts
The assessee's appeal was filed belatedly by 358 days. The assessee had not cooperated in the original assessment proceedings or before the CIT(A). The assessee requested an opportunity to produce documents before the AO.
Held
The Tribunal condoned the delay in filing the appeal. The appeal was restored to the file of the AO for readjudication after granting the assessee an opportunity of being heard, subject to payment of costs.
Key Issues
Whether the delay in filing the appeal can be condoned and if the case should be restored for readjudication.
Sections Cited
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
O R D E R
Per Bench : This is an appeal filed by the assessee against the order dated 13.10.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057035651(1), for the assessment year 2011-2012. 2. The appeal of the assessee is filed belatedly by 358 days. In this regard, Id. AR filed an application for condonation of delay along with affidavit stating sufficient reasons therein for delay in filing the appeal. Therefore, the delay of 358 days in filing the present appeal is condoned and appeal is disposed off accordingly. 3. At the outset, Id. AR through an application dated 01.04.2025 sought adjournment on the ground mentioned therein, which in our opinion, is not 2 a plausible one. Accordingly, the adjournment application is rejected and appeal of the assessee is heard finally. 4. A perusal of the impugned order passed by the Id. CIT(A) and that of the order of Id. AO, shows that the assessee has not cooperated in the original assessment proceedings nor before the Id. CIT(A) in the appellate proceedings. Ld. AR before us requested for one more opportunity to produce the documents before the AO to substantiate his claim, to which Id. Sr. DR has no objection. Considering the prayer of the Id. AR and in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.25,000/- (Rupees Twenty Five Thousand only) by the assessee 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 Assessing Officer at the first hearing. The assessee is also directed to cooperate with the AO in the readjudication proceedings, positively and provide all the details to substantiate its claim of receipt of Rs.95 lakhs. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/04/2025. (RAKESH MISHRA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 02/04/2025 Prakash Kumar Mishra, Sr.P.S.