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Facts
The assessee appealed against orders dated 20/03/2025 passed by the Ld. ADDL/JCIT (A) for AY 2014-15, 2016-17 & 2018-19. The Ld. Commissioner declined to entertain the appeal because the assessee failed to file the complete intimation/order u/sec. 143(1) dated 28/02/2016.
Held
The Tribunal noted that the assessee's counsel submitted that the order was not available online earlier but is now available. The Tribunal allowed the assessee one more opportunity to present the order.
Key Issues
Whether the appeal should be remanded for fresh decision when the assessee failed to provide complete documents due to non-availability on online portal, but are now available?
Sections Cited
250, 143(1)
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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
All the appeals are having involved identical issues, thus for the sake of brevity, the same were heard together and are being disposed of by this composite order by taking into consideration ITA
2 ITA.No. 295, 296 & 298/NAG/2025 No. 295/NAG/2025 as a lead case and result of the same would be applicable mutatis mutandis to the remaining appeals under consideration.
Ld. Commissioner in the instant case declined to entertain the appeal of the assessee mainly on the reason that assessee has failed to file the intimation/order u/sec. 143(1) dated 28/02/2016 passed by the CPC completely, but in fact filed incomplete. At this stage, learned counsel for the assessee has submitted that earlier such order was not available on online portal, therefore, assessee was unable to download the order, but now it is made available. Therefore, assessee may be given one more opportunity to present the same, before the Ld. Commissioner.
Ld.DR also suggested the same.
Considering the peculiar facts and circumstances in totality, the appeal of the assessee is allowed by remanding the case to the file of the Ld. Commissioner for decision afresh by taking into consideration the order/intimation passed by the CPC.
The assessee is also directed to provide complete set of the said order before the Ld. Commissioner.
3 ITA.No. 295, 296 & 298/NAG/2025 7. In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 25.06.2025.