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Facts
The assessee filed an appeal against an ex-parte appellate order. There was a delay of 313 days in filing the appeal, attributed to incorrect email communication for hearing notices. The assessee requested an opportunity to be heard.
Held
The tribunal condoned the delay of 313 days and set aside the ex-parte appellate order. The CIT(A) was directed to grant one more opportunity of hearing to the assessee and decide the case on merits.
Key Issues
Whether to condone the delay in filing the appeal and provide another opportunity for hearing.
Sections Cited
143(3), 1961
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri T.R. Senthil Kumar & Shri Bijayananda Pruseth
Nitinkumar Income Tax Officer Rajendrakumar Modi Ward-1(2)(3), 5011, Ambaji Textile Vs Surat Market, Ring Road, Surat-395002 PAN: AVOPM9676P (Appellant) (Respondent) Assessee Represented: Shri P M Jagasheth, CA Revenue Represented: Shri Ajay Uke, Sr. D.R. Date of hearing : 12-11-2025 Date of pronouncement : 14 -11-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated 24.04.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16.
A.Y. 2015-16 Page No 2 Nitinkumar Rajendrakumar Modii vs. ITO
The registry has noted that there is delay of 313 days in filing the above appeal. The assessee stated that in Form No. 35, in Column No. 17, he has given the email address of surendragandhi@gmail.com but the hearing notices were not sent in the email address which has resulted in not appearing before Ld. CIT(A) and also the delay of 313 days in filing the above appeal. Thus the assessee requested one more opportunity of hearing be given to the assessee by condoning the delay.
Ld. Counsel for the assessee further submitted that the assessee is prepared to file all required details before Ld. CIT(A) if one more opportunity be given to the assessee.
Recording the submissions of the assessee Counsel, the delay of 313 days in filing the above appeal is hereby condoned and exparte appellate order is hereby set-aside with a direction to the Ld. CIT(A), NFAC to give one more opportunity of hearing to the assessee and decide the case on merits. Needless to say, the assessee should make use of this final opportunity and produce all necessary details before Ld. CIT(A) to pass order on merits of the case.
In the result, the appeal filed the assessee is allowed for statistical purpose.