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Facts
The assessee filed its return for AY 2012-13, which was selected for scrutiny. The assessment was reopened under section 147 due to information about non-genuine accommodation entries. The assessee's appeal before the CIT(A) was dismissed ex-parte.
Held
The tribunal noted that the appeal was time-barred by 42 days due to the assessee not receiving communications due to an incorrect email ID. The delay was condoned. The tribunal restored the matter to the CIT(A) for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned, and whether the matter should be remanded to the CIT(A) for fresh adjudication.
Sections Cited
250, 143(3), 147, 68, 148
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE & MRS. RENU JAUHRI, HON’BLE
ORDER PER RENU JAUHRI :
The above captioned appeal is preferred by the assessee against the order dated 27.06.2025, passed by Ld. CIT, Delhi u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”) in Appeal No. CIT(A), Delhi- 2/10356/2019- 20.
At the threshold, it is noticed that the appeal is time-barred by 42 days. It has been submitted before us that the delay occurred on account of the fact that the Ld. CIT(A) had sent his communications on the wrong e-mail id and, therefore, the assessee remained unaware of the ex-parte order passed by him. In view of the explanation furnished and after hearing both the parties, the delay is hereby condoned. 1 | P a g e
s C P AND ASSOCIATES PVT LTD 3. Brief facts of the case are that the assessee filed return for A.Y. 2012-13, declaring income of Rs. 10,18,06,709/- on 29.09.2012. The case was selected for scrutiny and the final assessment order u/s 143(3) of the Act was passed on 31.03.2015 at a loss of Rs. 10,06,14,258/- after making an addition of Rs. 11,92,451/-. The assessment was completed u/s 143(3) r.w.s 147 of the Act vide order dated 06.12.2019 at an income of Rs. 10,06,14,258/- after making addition of Rs. 50,00,000/- on account of unexplained transactions u/s 68 of the Act and the total loss of the assessee company was recomputed at Rs. 9,56,14,258/- [Total assessed loss of Rs. 10,06,14,258/- minus Rs. 50,00,000/-; added u/s 68 of the Act]. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). A search was conducted on 25.04.2017 in Skylark Group of cases during which group entities were found to be indulged in non-genuine transactions for providing accommodation entries. Information was received from the Investigation Wing regarding accommodation entries of Rs. 50,00,000/- taken by the assessee from M/s South Asia Impex Pvt Ltd., a group company of M/s Skylark group. Accordingly, the assessment was reopened and notice u/s 148 was issued to the assessee.
The appeal was dismissed ex-parte by the Ld. CIT(A) vide order dated 27.06.2025. Further aggrieved, the assessee is in appeal before the Tribunal.
Before us, Ld. AR has submitted that the assessee had requested for adjournment in response to notices issued by the Ld. CIT(A) as per documentary evidences filed in the paperbook. He has further requested for remanding the matter to Ld. CIT(A) for giving one more opportunity to the assessee for furnishing requisite details. Ld. AR has not objected to the said proposition.
After hearing both the parties, in the interest of justice, we deem it appropriate to restore the matter to Ld. CIT(A) for fresh adjudication on merits
s C P AND ASSOCIATES PVT LTD after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 21-01-2026.