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Facts
The assessee's appeal was filed with a delay of 32 days. The delay was attributed to bonafide and genuine reasons, which were accepted by the revenue. The appeal was preferred against an order passed ex-parte by the CIT(E) without deciding the issues on merit.
Held
The Tribunal condoned the delay in filing the appeal. It was held that the ex-parte order was passed without affording a proper opportunity of hearing to the assessee. Therefore, to ensure justice and fair play, the appeal was restored to the file of the CIT(E) for adjudication on merits.
Key Issues
Whether the appeal filed by the assessee is barred by limitation and if the delay can be condoned. Whether the ex-parte order passed by the CIT(E) without deciding the issues on merit is sustainable.
Sections Cited
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Exemption)(hereinafter referred to as the “Ld. CIT(E)”] dated 23.05.2025 for the AY 2026-27.
At the outset, we note that the appeal of the assessee is barred by limitation by 32 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. We after hearing the submission of the parties and perusing the material available on record, we find that apparently these appeals were decided ex-parte by the learned CIT (E). We note that despite numerous notices, none presented before the ld. CIT (E) and the ld. CIT (E) passed an ex-parte order in limine without deciding the issues at merit. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (E) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes.
In the result,the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.