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Facts
The assessee's case for A.Y. 2014-15 was initially assessed u/s.143(3) and later reopened u/s.147, leading to an ex-parte assessment u/s.144 with an addition of Rs.2.20 crore u/s.41(1). The assessee filed an appeal before the CIT(A) with a significant delay of 291 days.
Held
The Tribunal condoned the 291-day delay in filing the appeal before the CIT(A), citing the COVID-19 pandemic and the assessee's attempt to avail benefits from a Board Notification as reasonable causes. The case was remitted back to the CIT(A) for adjudication on merits.
Key Issues
Whether the delay of 291 days in filing the appeal before the CIT(A) was condonable and whether the issues raised on merits should be adjudicated by the Tribunal or remitted to the lower authority.
Sections Cited
147, 148, 142(1), 144, 41(1), 250(6), 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2014-15 is directed against the order dated 30.10.2024 framed by National Faceless Appeal Centre, Delhi which inturn is arising out of the Assessment order dated 26.12.2019 passed u/s.144 r.w.s.147 of the Act.
When the appeal was called for, 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 and exparte qua the assessee.
Facts of the case in brief are that the assessee is an individual and is engaged in the business of land development. For the A.Y. 2014-15, the assessment in the case of assessee Shri Nirmal Sharad Mutha was completed u/s.143(3) of the Act determining total income of Rs.26,96,889/-. Thereafter, the assessee’s case was reopened by issuance of notice u/s.148 of the Act. There was no compliance from the side of assessee to the statutory notices u/s.142(1) of the Act. In the event, the Assessing Officer completed the assessment u/s.144 of the Act, making addition of Rs.2.20 crore invoking the provisions of section 41(1) of the Act.
Aggrieved assessee preferred appeal before the ld.CIT(A) with a delay of 291 days and the ld.CIT(A) dismissed the appeal of the assessee by not condoning the delay. Now the assessee has approached the Tribunal
Ld. Departmental Representative vehemently supported the order of the lower authorities and submitted that there was an inordinate delay by 291 days and the ld.CIT(A) has rightly dismissed the appeal of the assessee as the assessee could not demonstrate any ‘reasonable cause’ for the delay in presenting the appeal.
We have heard the ld. Departmental Representative and perused the records placed before us. We notice that the ld. CIT(A) has dismissed the assessee’s appeal in limine by not condoning the delay of 291 days. The reasons cited by the assessee for delay in filing the appeal was that the assessee family wanted to take the benefit of Board Notification No.103/2019, dated 13.12.2019 so as to validate the declaration made in IDS, 2016. However, due to outbreak of covid-19 pandemic, the assessee could not avail the said benefit. There was a reasonable cause which prevented the assessee from filing the appeal in time. We therefore condone the delay of 291 days in filing of appeal before ld. CIT(A).
Considering the totality of the facts of the case, we in the interest of justice deem it proper to give one more opportunity to the assessee. In view thereof without dwelling into merits of the issue, the issues raised on merits in the instant appeals are being remitted to the file of Id.CIT(A) for necessary adjudication. Assessee is at liberty to file any evidence as it deems expedient and ld.CIT(A) shall consider all the submissions of the assessee and pass the orders in conformity with the provisions envisaged u/s 250(6) of the Act. Assessee is also directed to provide correct email id to the department for receiving the hearing notices from the ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the Id.CIT(A) shall be free to proceed in accordance with law. Findings of the ld.CIT(A) are set aside and effective grounds of appeal raised by the assessee for the year under appeal are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 03rd day of April, 2025.