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Facts
The assessee's appeal was filed with a delay of 7 days, for which a condonation petition was filed. The assessment and appellate orders were passed ex-parte as the assessee did not appear before the authorities.
Held
The Tribunal condoned the delay in filing the appeal. Considering that the assessee missed opportunities due to the accountant's departure without notice, the Tribunal restored the appeal to the AO to re-adjudicate the matter after providing a reasonable opportunity to the assessee.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the assessee should be given another opportunity to present its case.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri Sanjay Garg&Shri Rajesh Kumar]
ORDER / आदेश Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 13.12.2023 for the AY 2013-14.
Assessment Year: 2013-14 M/s Pashupati Dealcom Pvt. Ltd. 2. It was pointed out at the time of hearing that the appeal is time barred by limitation by 7 days. However, the assessee has filed the condonation petition explaining the reasons for delay in filing the appeal which we find to be sufficient and bona fide and accordingly the appeal is admitted for hearing by condoning the delay.
At the outset, we note that the assessment order as well as the appellate order were passed ex-parte when the assessee did not appear before either of the authorities below on the dates fixed for hearings. It was stated in the Affidavit filed by Shri Amarnath Ghosh, director of the assessee company that all the communications relating to the assessee used to be received on e-mail-Id which were being accessed and managed by the company’s accountant who left the job without any information/intimation. Therefore, the case of the assessee remained unattended before the authorities below. Under these circumstances, we are of the considered view that ends of justice would be met, if the assessee is given one more opportunity to present its case on merit before the AO. Accordingly, we restore this appeal to the file of AO with the direction to re-adjudicate the matter after affording a reasonable opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 21st January, 2025