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Facts
The assessee filed an appeal against an ex-parte order passed by the Ld. CIT(A) for AY 2017-18, which was subsequently dismissed by the National Faceless Appeal Centre (NFAC) without considering its merits. There was a delay of 189 days in filing the appeal before the Tribunal, which the assessee attributed to not receiving hearing notices or the ex-parte order by post, only discovering it through counsel after it was uploaded on the portal.
Held
The Tribunal condoned the 189-day delay, finding it to be for reasonable cause and without deliberate intent to delay. It observed that the CIT(A) and NFAC orders were passed without providing sufficient opportunity to the assessee or considering the merits. Therefore, the Tribunal restored the matter to the file of the Ld. CIT(A) for fresh adjudication on merits, ensuring the assessee receives a reasonable opportunity to present their case.
Key Issues
1. Condonation of 189-day delay in filing the appeal before the Tribunal. 2. Validity of the ex-parte order passed by the CIT(A) and subsequent dismissal by NFAC without considering merits. 3. Whether the matter should be remanded to CIT(A) for fresh adjudication on merits with adequate opportunity to the assessee.
Sections Cited
Section 250 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 20.05.2024 for the AY 2017-18.
Shri KN Prasad & Shri Vishal Kr. appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.
At the outset, the ld. Authorized Representative for the assessee submitted that there is delay of 189 days in filing the appeal before this Tribunal. The reasons for delay as explained by ld. Authorized Representative that the assessee was not aware of the hearing notices/ passing of ex-parte order by the ld. CIT (A) as no appeal notice/ appellate order was received by the assessee by post. The notices/ ex- parte order passed by the ld. CIT (A) u/s 250 of the Act and same was uploaded on the portal. When the assessee approached to the ld. Counsel, he came to know about the ex-parte order. Due to this, there was an unavoidable delay of 189 days in filing the appeal. The ld.
We after considering the submissions made by the ld. Authorized Representative and facts placed before us, we are of the view that the delay of 189 days in filing the appeal was due to reasonable cause as explained by the assessee and there was no deliberate attempt by the assessee to delay in filing. In the interest of justice and fair play, we hereby condone the delay in filing the appeal. The appeal will now be heard on merits.
The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside.
On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by NFAC was dismissed without looking into the merits of the case by simply dismissing the appeal of the assessee. We therefore, feel it necessary and in the larger interest of justice and being fair to both the parties, deem it appropriate to restore the issue raised on merits to the file of the ld. CIT (A) for necessary adjudication for which reasonable opportunity to be provided to the assessee to furnish the reply and file relevant details and evidences if needed. It is further clarified that assessee should also not seek any adjournments unless otherwise
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 4th June, 2025.