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Facts
The assessee's appeal was filed 35 days beyond the prescribed time limit. The assessee claimed non-receipt of notice due to residing in a village and lack of computer literacy, leading to non-representation before lower authorities.
Held
The Tribunal condoned the delay in filing the appeal. In the interest of natural justice, the issues were restored to the Assessing Officer for re-adjudication after providing the assessee an opportunity to be heard, subject to payment of costs.
Key Issues
Whether the delay in filing the appeal should be condoned, and if the case should be restored to the Assessing Officer for fresh adjudication due to non-representation.
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 Kumarjit Das, Advocate Respondent by : Shri Sailen Samadder, Sr. DR Date of Hearing : 10.03.2025 Date of Pronouncement : 10.03.2025 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/250/2024-25/1068315359(1) dated 04.09.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2018-19.
Shri Kumarjit Das, Advocate 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 35 days. In respect of the condonation of delay the assessee has filed an application explaining the
A perusal of the order of the Ld. CIT(A) shows that there is a delay of 157 days before him. In the interest of natural justice, we condone the said delay. We also find that the assessee has not represented before the Assessing Officer as the assessee allegedly did not receive the notice as he is residing in a village area and does not know the computer operation. Since assessee has not represented his appeal before the lower authorities, in the interest of natural justice, the issues are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard.
Consequently, on account of the non-representation and wastage of time of the department a cost of Rs. 25,000/- is to be paid to the Income Tax Bar Association (ITBA) 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. 25,000/- 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.