UNNIKRISHNAN KUNNAMPALLY,MALAPPURAM, KERALA vs. INCOME TAX OFFICER, WARD 1 & TPS, TIRUR

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 25th July, 2024 and relates to the assessment year 2018- 2019 having DIN & Order No.ITBA/NFAC/S/250/2024- 25/1067038175(1).

There was a delay of 94 days in filing the appeal before the Tribunal. The assessee has filed condonation petition accompanied by an affidavit of the assessee. On perusal of the condonation petition, we find that there is reasonable cause in filing the appeal belatedly before the Tribunal. Therefore, we condone the delay and admit the appeal for adjudication.

The learned Departmental Representative relied upon the orders of the authorities below and could not controvert the submission of the learned Counsel for the assessee.

We have heard the rival submissions and perused the material available on record. Insofar as the merit of the case, the only prayer of the learned Counsel is for restoration of the present appeal before the ld.CIT(A) for fresh adjudication. We observe that the ld.CIT(A)’s order is completely silent as to whether any notice of hearing was served upon the assessee or not. Therefore, in the interest of justice, we restore this matter to the file of the ld.CIT(A) for fresh adjudication. Needless to say, the ld.CIT(A) will grant meaningful opportunity of being heard to the assessee before passing any order.

In the result, the appeal filed by the assessee is allowed for statistical purposes.