SANTOSH DIWAN,KOLKATA vs. ITO, WARD- 29(1), KOLKATA

Per Rajesh Kumar, AM:

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. 02. 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 Santosh Diwan; A.Y. 2013-14

bonafide, sufficient and reasonable. Accordingly, we condone the delay in filing the appeal.
03. 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.
04. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 01.04.2025. (PRADIP KUMAR CHOUBEY)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)

Kolkata, Dated: 01.04.2025
Sudip Sarkar, Sr.PS
Santosh Diwan; A.Y. 2013-14

Copy of the Order forwarded to :

Sr. Private Secretary/ Asst.