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Facts
The assessee filed five appeals against the orders of the CIT(A) for assessment years 2010-2011 to 2014-2015. The appeals were filed after a significant delay of 2196 days. The assessee's counsel had died during the Covid period, leading to the delay.
Held
The Tribunal condoned the delay in filing the appeals, finding the reasons plausible. However, since the assessee did not produce necessary evidence before the CIT(A) and showed non-compliance, the issues were restored to the CIT(A) for readjudication.
Key Issues
Whether the delay in filing the appeals is justifiable and whether the issues should be remanded to the CIT(A) for fresh adjudication.
Sections Cited
Income Tax Act
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Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: SHRI GEORGE MATHAN
O R D E R These five appeals are filed by the assessee against the separate orders of the Id. CIT(A), Patna-2, all dated 29.05.2019 for the assessment years 2010-2011, 2011-2012, 2012-2013, 2013-2014 & 2014-2015, respectively.
None appeared on behalf of the assessee. Shri Ashwani Kumar, ld. Sr. DR appeared on behalf of the revenue.
All the five appeals of the assessee are barred by 2196 days each. In this regard, an application has been filed by the assessee stating therein that the counsel who was looking after the tax matter of the assessee died during the Covid period and the assessee when came to know that the appeal has to be preferred against the assessment order, immediately consulted another counsel who filed the appeals having the delay of 2196
A perusal of the application filed by the assessee regarding condonation of delay, I found that the reasons for delay are plausible and not found to be false. Accordingly, delay of 2196 each in filing all the five appeals before the Tribunal is condoned and all the appeals are admitted for hearing.
As it is noticed that the assessee has not produced the evidences as called for by the ld. CIT(A) in the course of appellate proceedings and also there was non-compliance on the part of the assessee in all the appeals, therefore, in the interest of justice, the issues in all the appeals are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/-(Rupees Five Thousand only) each to be payable by the assessee to Bihar State Legal Aid Services Authority, Patna within a period of 60 days from the date of this order and receipt of the same would be produced before the Id. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld.CIT(A) for all the years under consideration shall remain confirmed.