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Facts
The assessee's appeal for AY 2013-14 was filed with a delay of 326 days due to the prolonged illness and eventual demise of her husband. The Assessing Officer had passed an ex-parte assessment order under Section 147 read with Section 144, and the Ld. CIT(A) had also dismissed the appeal ex-parte for non-representation.
Held
The Tribunal condoned the delay in filing the appeal, finding the reasons bonafide, sufficient, and reasonable. It restored the appeal to the file of the Ld. Assessing Officer, directing a de novo adjudication after providing the assessee a reasonable opportunity of being heard.
Key Issues
Whether the delay in filing the appeal should be condoned; and whether the ex-parte assessment order and ex-parte dismissal by Ld. CIT(A) warrant restoration of the appeal for fresh adjudication.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.12.2023 for the AY 2013-14.
At the outset, we observe from the appeal folder before us that there is a delay of 326 days in filing the appeal of the assessee for which the assessee has moved the condonation petition along with affidavit. After perusal of the affidavit, we observe that the delay in filing the appeal was attributable to prolonged illness of assessee’s husband and who ultimately passed away on 08.11.2024 due to which the assessee was not in a position to attend to these matters. Considering the reasons cited before us, we find that the same be
After hearing the rival contentions and perusing the materials available on record, we observe that in this case the ld. AO has passed ex-parte order u/s 147 read with section 144 of the Act, when the assessee failed to respond to the various notices issued. Similarly, before the ld. CIT (A) there was no representation, resulting into passing of ex-parte order, dismissing the appeal of the assessee in limine. Under these circumstances, we are of the view that the ends of justice would be served, if the appeal is restored to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. Accordingly, the appeal is restored to the file of the ld. AO to decide the same denovo after a reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 01.04.2025.