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Facts
The assessee's appeal arose from an assessment order framed by the AO on a best judgment basis u/s 147 r.w.s. 144 of the Act. The CIT(A) dismissed the appeal for want of condonation of delay, as the assessee failed to appear before the AO.
Held
The Tribunal held that the CIT(A) should have afforded an opportunity of hearing to the assessee regarding the delay in service of the assessment order. The Tribunal directed the CIT(A) to admit the appeal and decide it on merits.
Key Issues
Whether the CIT(A) erred in dismissing the appeal for delay without providing an opportunity to the assessee to be heard?
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रण वष� / Assessment Year: 2017-18) Shri Pawan Gupta Income Tax Officer LIG 11-12 Sector-1 बनाम/ LIC Building Upmohal, Parwanoo, Solan Near Toll Barrier, Parwanoo Vs. Himachal Pradesh 173220 Solan Himachal Pradesh �थायीलेखासं./जीआइआरसं./PAN/GIR No. AARPG-9403-E (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by Sh. Ashok Goyal (CA) a/w Shri Sifatpreet : Singh (CA) – Ld. ARs ��थ�कीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाई की तारीख / Date of Hearing : 25-08-2025 घोषणा की तारीख / Date of Pronouncement : 02-09-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 27-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 24-02-2022. The assessee failed to appear before Ld. AO and accordingly, the returned loss of Rs.56.12 Lacs was reduced to Rs.24.95 Lacs. The Ld. CIT(A) dismissed the appeal for want of condonation of delay. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for adjudication of appeal on merits which has been opposed by Ld. Sr. DR.
Upon perusal of impugned order, it could be seen that the plea of the assessee that the assessment order was served late was not accepted by Ld. CIT(A) without affording any opportunity of hearing to the assessee. If the date of communication of assessment order is taken to be 03-11-2022, the first appeal would be in time. Considering the same, we direct Ld. CIT(A) to admit the appeal and adjudicate the same on merits with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 02-09-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 02-09-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR
ITAT CHANDIGARH