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Facts
The assessee filed an appeal against an ex-parte order of the CIT(A) for AY 2013-14, which was delayed by 191 days. The ex-parte orders occurred because the assessee's counsel failed to intimate them about hearing dates.
Held
The Tribunal condoned the delay and restored the appeal to the Assessing Officer for fresh adjudication, subject to the assessee paying a cost of Rs. 1,00,000/- to the DTPA within sixty days. Failure to pay this cost would result in the confirmation of the CIT(A)'s order.
Key Issues
1. Condonation of delay in filing an appeal. 2. Restoration of an appeal where ex-parte orders were passed by lower authorities due to the counsel's failure to inform the assessee about hearings.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Present for: Appellant by : Shri Abhikshek Bansal, A.R. Respondent by : Shri Sailen Samadder, Sr. DR Date of Hearing : 11.03.2025 Date of Pronouncement : 11.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024-25/1064216851(1) dated 19.04.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2013-14.
Shri Abhikshek Bansal, AR appeared on behalf of the assessee and Shri Sailen Samadder, Sr. DR appeared on behalf of the revenue.
Appeal of the assessee is time barred by 191 days. In respect of the condonation of delay the assessee has filed an application explaining the
A perusal of the orders of the Assessing Officer as well as the Ld. CIT(A) show that they are ex parte, as the assessee did not represent before them because the Ld. Counsel for the assessee did not intimate the assessee about the dates of hearing. However, in the interest of natural justice, we restore the appeal of the assessee to the file of the Assessing Officer subject to paying a cost of Rs. 1,00,000/- is to be paid to the DTPA 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. Should the assessee not pay the abovementioned cost of Rs. 1,00,000/- 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 allowed for statistical purpose subject to above directions.