Loading judgment…
Facts
The assessee filed an appeal with a delay of 157 days against the CIT(A) order for AY 2013-14, stating lack of awareness due to the tax consultant providing his own contact details. Furthermore, the assessee had not appeared before lower authorities, leading to ex-parte assessment and appellate orders.
Held
The Tribunal condoned the delay, finding it bonafide. It restored the appeal to the file of the Assessing Officer (AO) to provide the assessee a fresh opportunity to present its case on merits, after affording a reasonable opportunity of hearing.
Key Issues
1. Condonation of delay in filing the appeal. 2. Granting an opportunity for the assessee to be heard on merits when prior proceedings were ex-parte.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” 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 08.01.2025 for the AY 2013-14.
At the outset, we note that there is delay of 157 days in filing the appeal for which the assessee has filed condonation petition. We find that the assessee was not aware of the CIT (A) order, having been passed on 08.04.2024, as tax consultant has given his phone number and email. Thus, the assessee has totally unaware about the said notices and the appellate order . Therefore, considering the reasons cited before us, we are quite convinced that the delay is for bonafide reasons and accordingly, the same is condoned.
After hearing the rival contentions and perusing the materials available on record, we are of the view that the ends of justice would be made if the assessee is afforded one more opportunity to the present its case on merit before the ld. AO. Accordingly, in the interest of justice and fair play, we are restoring the appeal to the file of the ld. AO with a direction to adjudicate the same after affording a reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.01.2025.