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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
At the time of hearing of captioned appeal, Ld. AR pleaded for another opportunity of hearing before learned first appellate authority. The Ld. Sr. DR drew attention to para-2 of the impugned order and submitted that despite notices, the assessee failed to appear before Ld. CIT(A).
2 - 2. The registry has noted a delay of 599 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of Managing Director of the assessee company. It has been stated that the address for communication had changed and the order was not received by the assessee. The Ld. Sr. DR opposed condonation of delay.
Having heard rival submissions, we find that the reason adduced for late filing of the appeal are not very convincing. However considering the principle of natural justice, we condone the delay subject to payment of cost of Rs.10,000/-. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order. The receipt / proof shall be furnished by the assessee in due course. Accordingly, the delay is condoned and the appeal is admitted for adjudication on merits.
The assessee was assessed u/s 143(3) on 22.12.2018 wherein it was saddled with various additions / disallowances. Though the assessee preferred further appeal, however it failed to appear before Ld. CIT(A) and accordingly, the appeal was dismissed for non- prosecution. Aggrieved, the assessee is in further appeal before us.
Considering the submissions made by Ld. AR, we restore the appeal back to the file of Ld. CIT(A) for de novo adjudication by way of speaking order after affording reasonable opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate its stand failing which Ld. CIT(A) shall be at liberty to proceed with the appeal on the basis of material on record.
The appeal stand allowed for statistical purposes.
Order pronounced on 07th July, 2022.