Loading judgment…
Facts
The assessee filed an appeal against an order of the CIT(E) dated 30.09.2024. The registry pointed out a delay of 17 days in filing the appeal. The assessee requested condonation of delay due to the counsel's mother's medical emergency.
Held
The Tribunal condoned the delay of 17 days, noting the medical circumstances of the counsel. The appeal was remitted to the CIT(E) to decide the matter afresh after providing the assessee with an adequate opportunity of hearing, as the earlier order was ex-parte.
Key Issues
Whether the delay in filing the appeal can be condoned due to medical emergencies of the counsel? Whether the order passed by CIT(E) was ex-parte and needs to be set aside?
Sections Cited
80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 30.09.2024 passed by the ld. Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as ‘CIT(E)’], for the Assessment Year 2023-24.
The Registry has pointed out that there was a delay of 17 days in filing of the appeal before the Tribunal. The ld. Counsel for the Assessee has filed a letter dated 23.7.2024 for 780-Chd-2024 The Ambala Board of Education, Chandigarh
2 condonation of delay on behalf of The Ambala Board of Education, Chandigarh, which is reproduced as under:-
780-Chd-2024 The Ambala Board of Education, Chandigarh
3 3. We have gone through the reasons given in the letter for delayed filing of the appeal and keeping in view that the mother of the Counsel was very sick and hospitalized, which lead to the delay in filing of the appeal, the delay of 17 days is hereby condoned.
The ld. DR has no objection to the condonation of delay.
The ld. Counsel of the Assessee, at the very outset, pointed out that the ld. CIT(E) has rejected the registration on the basis of absence of registration without giving any opportunity to the Assessee to explain the issue.
We find that it is an ex-parte order passed by the CIT(E) without giving any opportunity to the Assessee. As prayed by the Counsel of the Assessee, in the interest of justice, the matter is remitted to the file of the CIT(E), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(E). All pleas available under the law shall
780-Chd-2024 The Ambala Board of Education, Chandigarh
4 remain so available to the assessee. Ordered accordingly. The appeal of the Assessee is allowed for statistical purposes.
In the result, the appeal of the Assessee is allowed for statistical purposes.
Order pronounced on 30.01.2025.