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Facts
The assessee's appeal for Assessment Year 2011-12 was filed with a delay of approximately 7 months against an ex-parte assessment order passed under Section 144 read with Section 147 and a First Appellate order under Section 250. The delay was attributed to the previous Chartered Accountant's failure to make submissions, non-availability of documents, and lack of cooperation from the CA.
Held
The Tribunal condoned the delay in filing the appeal, accepting the 'reasonable cause' demonstrated by the assessee based on Supreme Court's decision in Collector Land Acquisition Vs. MST Katiji. Without entering into the merits, the issues were remitted to the ld. CIT(A) for de novo adjudication, and the appeal was allowed for statistical purposes.
Key Issues
Whether the delay in filing the appeal should be condoned, and whether the case should be remitted to the First Appellate Authority for fresh adjudication on merits.
Sections Cited
250, 144, 147
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD
Assessee by : Shri Bhuvanesh V. Kankani Revenue by : Shri Sanjay K. Dhivare Date of hearing : 06.02.2025 Date of pronouncement : 07.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal pertaining to Assessment Year 2011- 12 at the instance of assessee is directed against the order dated 23.03.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) which in turn is arising out of Assessment Order dated 12.12.2018 passed u/s.144 r.w.s.147 of the Act.
At the outset, Ld. Counsel for the assessee submitted that the Assessment order as well as the First Appellate order was passed exparte against the assessee. There was delay of about 7 months in presenting the appeal before the Tribunal. Ld. Counsel referring to the affidavit demonstrated the various reasons stating them to be ‘reasonable cause’ for presenting the appeal belatedly before the Tribunal. The chief reasons are (a)
Failure of Mr. Swapnil Gandhi, Chartered Accountant to make requisite submissions before the ld.CIT(A); (b) non-availability of Assessment Order, demand notice etc. and the complete non- co-operation of the Chartered Accountant. The assessee is pro- active and due to reasons beyond the control of assessee, the appeal could not be preferred in time. The delay occurred in the instant case is not intentional, therefore, an opportunity be given to the assessee. It is therefore prayed for condoning the delay and remitting the issues on merit to the file of ld.CIT(A) for adjudication thereof. The ld. Authorized Representative also emphasized that the assessee will be more vigilant in complying with the notices issued by the department and representing the matter effectively.
I have carefully gone through the averments made in the condonation petition filed before the ld.CIT(A) and find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. Therefore, the delay occurred in preferring the appeal before the Tribunal is condoned by virtue of decision of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC .
Considering the totality of the facts of the case and the submissions made by the ld. Counsel for the assessee and there being no objection from the ld. Departmental Representative for remanding the issues on merit to the file of ld.CIT(A) for denovo adjudication, I in the larger interest of justice deem it proper to give an opportunity to the assessee. In view thereof, without dwelling into merits of the issue, the issues on merits are being remitted to the file of ld.CIT(A). Assessee is directed to provide proper email id to the department for receiving the hearing notices from the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Finding of the ld.CIT(A) is set aside and effective ground of appeal raised by the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 07th day of February, 2025.