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Facts
The assessee's appeal relates to AY 2017-18, challenging an order passed by the Addl/JCIT(A)-12, Delhi. The appeal was filed with a delay of 282 days, attributed to the assessee being from a remote rural area and not conversant with online procedures.
Held
The Tribunal condoned the delay in filing the appeal. Considering that both the assessment order and the impugned order were passed ex-parte and notices were issued during the COVID-19 pandemic, the Tribunal remitted the issue back to the CIT(A) for fresh adjudication, allowing the assessee's appeal for statistical purposes.
Key Issues
Whether the delay in filing the appeal can be condoned and whether the ex-parte assessment order warrants remittance back to the CIT(A) for fresh adjudication.
Sections Cited
250, 144
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD & MS. ASTHA CHANDRA
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee relating to A.Y. 2017-18 is directed against the order dated 19.12.2023 framed by Addl/JCIT(A)-12, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of Assessment Order dated 10.12.2019 passed u/s.144 of the Act.
None appeared on behalf of the assessee despite due service of notice of hearing. We therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative.
Registry has informed that there is delay of 282 days in filing the appeal before this Tribunal. Application for condonation of delay has been filed by the assessee stating Anwar Akbar Khatik that assessee is not well educated and reside in a remote village Khandubara and not conversant with the income-tax portal and e-mails. Therefore, a prayer is made to condone the delay in filing the appeal.
Considering that the assessee is residing in rural area and not well versed with the new changes of online filing and notices being received through emails and also considering the ration laid down by the Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we condone the delay of 282 days in filing of this appeal and admit it for adjudication.
We have heard the ld. Departmental Representative and perused the record with the assistance of ld DR and notice that in the instant case the impugned order as well as the assessment order is passed exparte. Notices issued by the ld.CIT(A) were falling during the covid-19 pandemic period prevailed across the country and the only effective date of hearing was granted on 08.12.2023. We therefore in the larger interest of justice being fair to both the parties remit the issue raised on merits regarding the addition made by the ld. AO to the file of ld.CIT(A) for necessary adjudication. Ld.CIT(A) may call for remand report if found necessary and after obtaining the comments from the Ld. Jurisdictional Assessing Officer pass a speaking order as contemplated u/s.250(6) of the Act. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable Anwar Akbar Khatik cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 05th day of May, 2025.