Loading judgment…
Facts
The assessee's appeal was filed with a delay of 323 days before the Tribunal. The original assessment order was passed ex-parte under Section 144 of the Income Tax Act, and the assessee's case was also not fully represented before the CIT(A).
Held
The Tribunal condoned the delay in filing the appeal, finding the reasons to be bonafide. Given the ex-parte assessment and non-representation before the CIT(A), the Tribunal set aside the CIT(A)'s order and restored the appeal to the Assessing Officer for a de-novo re-adjudication, ensuring the assessee a reasonable opportunity of being heard.
Key Issues
Whether the delay in filing the appeal should be condoned; whether the ex-parte assessment order and the CIT(A)'s order should be set aside and remanded for fresh adjudication due to non-representation.
Sections Cited
Section 144 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 21.05.2024 for the AY 2016-17.
At the outset, we note that the appeal of the assessee is barred by limitation by 323 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal.
3.1. The ld. DR on the other hand did not oppose the counsel of the assessee.
3.2. After hearing the rival contentions and perusing the materials available on record, we find that the learned Assessing Officer has passed an ex-parte order under Section 144 of the Act, when the assessee failed to respond to various notices issued during the assessment proceedings. Similarly, the case was not fully represented before the learned CIT (A). Under these circumstances, we are of the view that the ends of justice would be well served if the appeal is restored to the fileof the learned Assessing Officer for denovo re- adjudication after affording reasonable opportunity of being heard to the assessee. Accordingly, we set aside the order of learned CIT (A) and restore the appeal to the fileof the learned CIT (A) for fresh adjudication.
Order pronounced in the open court on 28.11.2025.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated:28.11.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to:
1. 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna