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Facts
The assessee filed appeals with a 53-day delay, citing lack of proper notification of the CIT(A) order and issues with their previous tax consultants. The assessee argued that the delay was inadvertent and sought condonation.
Held
The Tribunal condoned the delay, applying a liberal approach to advance substantial justice as per Supreme Court guidelines. On merits, finding the CIT(A) orders to be ex-parte and lacking adequate opportunity for the assessee, the Tribunal set aside the impugned orders.
Key Issues
Condonation of delay in filing appeals and setting aside ex-parte orders due to lack of proper opportunity.
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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SMT. BEENA PILLAI & SHRI ARUN KHOPDIA
Per Smt. Beena Pillai, JM: Present appeals filed by the assessee arise out of separate orders even dated 30/07/2025 passed by the Ld.CIT(A)-52, Mumbai [hereinafter the “Ld.CIT(A)”] for A.Y. 2018-19 and 2019- 20.
At the outset, the Ld.AR submitted that, there is a delay of 52 days in filing the present appeals before this Tribunal. In support of the petition for condonation of delay, assessee has furnished following affidavit for both years under consideration:-
1. ***This space is left blank intentionally. P.t.o.*** & 7600/Mum/2025 & 7600/Mum/2025
We have perused the affidavit filed by the assessee seeking condonation of delay of 53 days in filing the present appeal. From the affidavit, it is explained that the order of the Ld.CIT(A) was uploaded on the income-tax portal without the assessee receiving any effective communication or notification by email or SMS. The assessee, being an individual who does not regularly access the income-tax portal except for filing returns, remained unaware of the order. It is further stated that the assessee’s erstwhile tax consultants were not effectively handling his tax matters and that upon appointment of new consultants, the impugned order was noticed and immediate steps were taken to file the appeal. The assessee has affirmed that the delay was neither deliberate nor intentional but occurred due to bona fide reasons and inadvertent circumstances beyond his control.
1. 2.1.1. We find that the explanation offered constitutes sufficient cause. The Hon’ble Supreme Court in Collector, Land Acquisition vs. Mst. Katiji & Ors. Reported in 167 ITR 47, has held that a liberal approach should be adopted in condoning delays so as to advance substantial justice and that technical considerations should not defeat meritorious matters. Considering the facts stated in the affidavit, the ratio laid down by the Hon’ble Supreme Court, and in the interest of substantial justice, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed time.
1. Accordingly, the delay of 53 days in filing the appeal is condoned and the appeal is admitted for adjudication on merits.
1. On merits, the Ld. AR submitted that the impugned order passed by the Ld.CIT(A) are ex parte orders. He submitted that the assessee did not receive the notices issued by the Ld. First Appellate Authority on the email ID mentioned in Form No. 35 and, therefore, was prevented from making effective compliance before the Ld.CIT(A). It was contended that due to lack of proper opportunity, the assessee could not place the relevant evidences on record. The Ld. AR thus prayed that the matter may be remanded to the file of the Ld.CIT(A) for fresh adjudication after considering all issues in the light of evidences available with the assessee.
1. 3.1. On the other hand, the Ld. DR, though unable to controvert the factual submissions made by the Ld. AR, objected to the remand of the matter.
We have perused the submissions advanced by both sides and considered the material available on record.
Considering the principles of natural justice and the fact that the impugned orders have been passed ex parte without effective opportunity to the assessee, we deem it appropriate to set aside the order of the Ld.CIT(A) and remit the matter to his file for fresh adjudication. The Ld.CIT(A) is directed to pass a reasoned and speaking order in accordance with law after duly considering the evidence and documents that may be furnished by the assessee and after calling for, if necessary, a remand report from the Ld. AO. Needless to say, the Ld.CIT(A) shall grant the assessee Accordingly, grounds raised by assessee stand allowed for statistical purposes.