VISHWARAJ STEEL AND CROCKERY LLP,MOTIHARI vs. ITO, WARD-1(4),MOTIHARI, MOTIHARI

At the outset, we observe that there is a delay of 273 days in filing the appeal, for which the assessee has moved a condonation petition. We observe from the said petition that the assessee’s business was closed in F.Y. 2020-21 and thereafter, it was not having any proper/regular office to look after its affairs as almost all the employees were terminated resulting into non accessing of the appellate order passed by the ld. CIT (A). We further note that the assessee came to know about the said order after proceedings u/s 271AAC of the Act were

After hearing the rival contentions and after perusing the facts available on record before us, we are of the view that the delay is for genuine and sufficient reasons and accordingly condoned.

At the outset, we observe that there was no compliance at all either before the ld. AO or before the ld. CIT (A) which has resulted into passing the ex-parte orders by both the authorities below. We note that the assessment has been framed u/s 144 of the Act vide order dated 11.12.2019. Similarly, before the first appellate authority, the assessee has not furnished any documents, resulting into ex-parte dismissal of the appeal in limine by the ld. CIT (A). Under these circumstances, we are of the view that the assessee needs to be given one more opportunity of presenting its case before the ld. AO. Consequently, we restore the appeal to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. The appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.