What did the Tribunal hold?

The Tribunal held that the assessee deserves an opportunity to explain the cause of delay before the first appellate authority. Therefore, the impugned order of the CIT(A) was set aside, and the matter was restored for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed in limine without condoning the delay. The CIT(A) dismissed the appeal ex parte, stating non-compliance with hearing notices, but it was unclear if these notices were served. The extent of the delay was also not specified.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without properly examining the cause of delay and providing the assessee an opportunity to be heard.

Ocean Technololutions P Ltd vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Respondent: Ms Smita Verma, DR

Date of hearing 15-04-2021 Date of pronouncement 03-05-2021 O R D E R This is an appeal by the assessee against order dated 20.03.2017 of learned Commissioner of Income Tax (Appeals)-22 Mumbai, for the assessment year 2012-13.

When the appeal was called for hearing, no one was present on behalf of the assessee to represent the case. Therefore, I proceed to dispose of the appeal ex parte qua the assessee, after hearing the learned departmental representative and on the basis of materials on record.

I have considered the submissions of learned departmental representative and perused materials on record. It is evident, the learned Commissioner of Income Tax (Appeals) has dismissed assessee’s appeal in limine without

2 ITA 4262/Mum/2019 condoning delay, that too, in an ex parte order. Though, learned Commissioner of Income Tax (Appeals) has observed that hearing notices issued to the assessee were not complied with; however, it is not forthcoming whether, any of such notices was served on the assessee. Be that as it may, learned Commissioner of Income Tax (Appeals) has dismissed the appeal in limine on the ground that assessee has not satisfactorily explained the cause of delay. Even the extent of delay is not forthcoming from the order of learned Commissioner of Income Tax (Appeals). In these circumstances, I am of the considered opinion that the assessee deserves an opportunity to explain the cause of delay before the first appellate authority. Accordingly, I am inclined to set aside the impugned order of learned Commissioner of Income Tax (Appeals) and restore the matter back to his file for fresh adjudication after examining the aspect of delay in filing the appeal before him. Grounds are allowed for statistical purposes.

In the result, appeal is allowed for statistical purposes. Order pronounced on 03/05/2021. Sd/- SAKTIJIT DEY JUDICIAL MEMBER Mumbai, Dt : 03/05/2021 Pavanan

3 ITA 4262/Mum/2019

OCEAN TECHNOLOLUTIONS P LTD,MUMBAI vs. DCIT 14(2)(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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