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Facts
The assessee filed an appeal against the CIT(A)'s order dated 23.08.2022 for AY 2014-2015, with a delay of 133 days due to the Director's ill health. The CIT(A) had sustained additions made by the AO without providing the assessee a virtual hearing, despite directions from the High Court.
Held
The Tribunal condoned the delay in filing the appeal, accepting the reasons provided. It remitted the matter back to the CIT(A) for fresh adjudication, directing the CIT(A) to provide meaningful opportunities to the assessee, particularly concerning the virtual hearing request, before passing any order.
Key Issues
Condonation of delay in filing appeal; Validity of CIT(A)'s order passed without granting a virtual hearing; Requirement for affording meaningful opportunities to the assessee.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
Asst.Year 2014-2015 Shwas Homes Private Limited The Asst.Commissioner of Ground Floor, Shwas Mystic v. Income-tax, Heights, Kaniyampuzha Road Corporate Circle 2(1) Eroor P.O. Kochi. Ernakulam – 682 306. PAN : AAJCS3622A. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 30.05.2025 Date of Hearing : 27.05.2025. O R D E R
Per Prakash Chand Yadav, JM :
The present appeal of the assessee is arising from the order of the National Faceless Appeal Center / learned Commissioner of Income-tax (Appeals) [“CIT(A)”] dated 23.08.2022 and relates to the assessment year 2014-2015.
There is a delay of 133 days in the present appeal, for which the assessee has filed one application for condonation of delay explaining that the Director of the assessee-company, who was looking after the tax matters, was suffering from severe back pain and other deceases.
After considering the rival submissions, we hereby condone the small delay of 133 days considering the reasons as specified in the duly sworn affidavit and proceed to decide the matter on merits.
Today, when the matter has been called up for hearing, nobody appeared from the side of the assessee, despite proper service of notice. It is pertinent to mention here that since 2023 the matter has been listed 11 times before the Bench and on the earlier occasion, the Counsel for the assessee has appeared before the Tribunal. Therefore, we are deciding the matter on the basis of the material available on record.
At the outset, we observe that the CIT(A) has sustained the additions made by the AO without considering the request of the assessee for virtual hearing. Therefore, in the interest of justice, we remit the matter back to the file of CIT(A) for deciding afresh. It is pertinent to mention here that in this case the assessee has also approached the Hon’ble High Court and upon the directions of the High Court, the CIT(A) has fixed the case for hearing on 3rd August, 2022 and the notice for virtual hearing was also issued to the assessee on 28th July, 2022. However, despite this, no-one appeared from the side of the assessee. Therefore, in the interest of justice, we remit this matter back to the file of the CIT(A). Needless to say, the CIT(A)
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on this 30th day of May, 2025.