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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’: NEW DELHI
Before: SHRI H.S.SIDHU & SHRI ANADEE NATH MISSHRA
[A]. This appeal filed by the assessee against the order dated 11.09.2018 passed by Learned Commissioner of Income Tax(Appeals)-11, New Delhi [in short “Ld.CIT(A)”] pertaining to 2014-15 assessment year. The assessee has raised following grounds of appeal:-
1. “On the facts and circumstances of the case, the order passed by the Learned CIT(A) is bad both in the eye of law and on facts. 2. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in passing the order without giving assessee an opportunity of being heard in violation of principle of natural justice. (ii) That the non-appearance before the Ld. CIT(A) was due to reason beyond the control of the assessee.
ITA No:-7207/Del/2018 (Assessment Year: 2014-15)
On the facts and circumstances of the case, the Ld. CIT(A) has erred both on facts and in law in rejecting the application of condonation of delay despite the assessee having sufficient cause for the delay in filing of appeal. 4. (i) On the facts and circumstances of the case, Id. CIT(A) has erred both on facts and in law in confirming the addition of Rs. 10,22,154/-, made by A.O. by invoking section 54F of the Income Tax Act, 1961 without appreciating the facts of the case. (ii) That the disallowance was made despite the assessee being eligible for the same.”
[B]. Assessment order dated 05.12.2016 was passed by the AO in which an addition of Rs.10,22,154/- was made on account of Long Term Capital Gain (in short “LTCG”). Aggrieved, the assessee filed appeal before Ld.CIT(A). The assessee’s appeal was dismissed by Ld.CIT(A) on grounds of limitation, by refusing to condone the delay in filing of appeal before Ld.CIT(A) having regard to time frame prescribed u/s 249(3) of the Income tax Act, 1961 (in short “Act”). A perusal of the aforesaid impugned order dated 11.09.2018 of Ld.CIT(A) shows that the aforesaid appellate order was passed ex- parte qua the assessee. Perusal of the aforesaid impugned order further shows that the reasons for delay in filing of appeal before Ld.CIT(A) by the assessee does not find a mention in his order. On perusal of the order, it was also found that two notices were sent through e-mail to the assessee by the Ld.CIT(A), fixing the dates of ITA No:-7207/Del/2018 (Assessment Year: 2014-15) hearing on 21.05.2018 & 17.08.2018. As the assessee did not avail of these opportunities, Ld.CIT(A) passed the aforesaid impugned order dated 11.09.2018 ex-parte qua the assessee on grounds of limitation.
[C]. Aggrieved again the assessee has filed this present appeal in Income Tax Appellate Tribunal (in short “ITAT”). At the time of hearing before us, Ld. Counsel for the assessee prayed for one more opportunity before Ld.CIT(A), to explain the reasons for delay in filing of appeal before Ld.CIT(A). For this purpose, Ld. Counsel for the assessee submitted that the matter may be set aside and restored to the file of Ld.CIT(A). Ld. DR expressed no objection to this and agreed with the submissions of Ld. Counsel for the assessee to restore the issue to the file of Ld.CIT(A) for fresh order.
[D]. We have heard both sides. We have perused materials on record. We find that Ld.CIT(A) could not consider the reasons for delay in filing of appeal before Ld.CIT(A) by the assessee, having regard to time frame prescribed u/s 249(3) of the Act because of failure of the assessee to avail of two opportunities given by Ld.CIT(A). At the time of hearing before us, both sides have agreed that the matter may be set aside to the file of Ld.CIT(A) for fresh order. Having regard to facts and circumstances of this case and as both sides have agreed, we set aside the impugned appellate order
ITA No:-7207/Del/2018 (Assessment Year: 2014-15) dated 11.09.2018 of Ld.CIT(A) and restore the issue to the file of Ld.CIT(A) with the direction to decide afresh; after providing reasonable opportunity to the assessee, whether there were sufficient grounds to condone the delay in filing of appeal before Ld. CIT(A) by the assessee, having regard to the provisions of section 249(3) of the Act. If the Ld.CIT(A) is satisfied that there were sufficient grounds to condone the delay in filing of appeal before Ld.CIT(A) by the assessee; then Ld.CIT(A) is further directed to decide the disputed issues raised in assessee’s appeal before Ld. CIT(A), on merits, after providing the assessee reasonable opportunity, in accordance with law. The assessee is directed to avoid seeking adjournments from Ld.CIT(A) except when it is unavoidable. The assessee is further directed to appear in the office of the Ld.CIT(A) on 31.10.2019 to receive notice of hearing from the office of Ld.CIT(A).
[E]. In the result, the appeal filed by the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 03/09/2019.