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Facts
The assessee's appeals for AY 2015-16 and 2019-20 arose from orders of the CIT(A) who did not admit appeals for condonation of delay. The assessment for AY 2015-16 was framed on a best judgment basis with an addition of Rs. 614.79 Lacs.
Held
The Tribunal acknowledged potential communication gaps in the faceless regime and granted the assessee another opportunity to substantiate its case before the CIT(A) without the issue of delay being raised. This opportunity is at a cost of Rs. 10,000/- for both appeals.
Key Issues
Whether the assessee should be granted an opportunity for de novo adjudication on merits before the CIT(A) despite delay in filing the appeal, considering principles of natural justice and the faceless regime.
Sections Cited
144, 147, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH CHANDIGARH.
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
Per Bench
Aforesaid appeals have identical facts. First, we take up appeal for Assessment Year (AY) 2015-16 which arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 17-08-2024 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 147 of the Act on 29-12- 2023. The assessment has been framed on best judgment basis wherein Ld. AO made addition of unexplained money u/s 69A for Rs.614.79 Lacs. The Ld. CIT(A) did not admit the appeal for want of 2 condonation of delay of 65 days. Similar are the facts in AY 2019-20. Aggrieved, the assessee is in further appeal before us in both the years. The Ld. AR has prayed for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). However, The same shall come at a cost of Rs.10,000/- for both the appeals which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Prime Minister’s National Relief Fund’. The proof of the same shall be furnished by the assessee to Ld. CIT(A) who shall proceed for de novo adjudication on merits without raising the issue of delay. The assessee is directed to substantiate its case forthwith.
Both the appeals stand allowed for statistical purposes. Order pronounced on 21-05-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER लेखा सद" /ACCOUNTANT MEMBER Dated: 21-05-2025. आदेश की "ितिलिप अ"ेिषत / Copy of the Order forwarded to : 1. अपीलाथ"/Appellant
""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF