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Facts
The assessee filed an appeal against an addition of Rs. 1,39,19,364/- after a delay of 371 days, attributing the delay to misdirected notices and lack of knowledge. The case was reopened under section 147, and an ex-parte assessment order was passed under section 144/147 due to non-compliance.
Held
The Tribunal condoned the significant delay, deeming it due to sufficient and unavoidable cause, and referenced the Supreme Court's ruling on condonation. While noting the assessee's non-compliant attitude, the Tribunal decided to remand the matter back to the CIT(A) for fresh adjudication, emphasizing principles of natural justice.
Key Issues
Condonation of significant delay in filing appeal due to alleged non-receipt of notices; remand for de novo adjudication despite assessee's non-compliance.
Sections Cited
147, 144, 148, 250, 68, 69A
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Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR
PER PRABHASH SHANKAR [A.Μ.] :- The present appeal arising from the appellate order dated 29.05.2024 is preferred by the assessee against the order passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)