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Facts
The assessee filed appeals against the orders of the National Faceless Appeal Centre (CIT(A)) for AYs 2011-12 & 2012-13, which were delayed by 742 days. The original assessment by the AO was ex-parte, and the assessee contended they could not make proper representation before the CIT(A).
Held
The Tribunal condoned the delay in filing the appeals, accepting the reasons as bonafide and genuine. The appeals are restored to the file of the CIT(A) to provide the assessee a fresh opportunity to present their case, with a direction for the CIT(A) to decide on merits after affording a reasonable opportunity of being heard.
Key Issues
Condonation of delay in filing appeals and restoration of the matter to CIT(A) for de novo consideration due to ex-parte assessment and lack of representation.
Sections Cited
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 08.06.2023 for the AYs2011-12 & 2012-13.
At the outset, we note that the appeals of the assessee are barred by limitation by 742 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeals which were strongly opposed by the DR. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons, hence, we condone the delay and adjudicate the appeals.
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 this appeal was decided ex-parte by the learned Assessing Officer and the assessee also could not make proper representation before the learned CIT (A). Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A), so that assessee would given one more opportunity to represent his case before the learned CIT (A). Needless to say that the learned CIT (A) will decide the same on merit after affording reasonable opportunity of being heard 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 appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.