Loading judgment…
Facts
The assessee's appeal was filed beyond the stipulated time, with a delay of 645 days. The assessee's representative appeared before the tribunal, but not before the Ld. CIT(A). The Ld. CIT(A) passed an ex-parte order without affording sufficient opportunity to the assessee.
Held
The Tribunal condoned the delay in filing the appeal after considering the application for condonation. In the interest of natural justice, the issues were restored to the Assessing Officer for fresh adjudication after providing a reasonable opportunity to the assessee.
Key Issues
Whether the appeal is to be admitted despite being time-barred, and whether the ex-parte order passed by the Ld. CIT(A) warrants restoration of issues to the Assessing Officer.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
Present for: Appellant by : Shri Soumitra Choudhury, Advocate Respondent by : Shri Ashwani Kr. Singal, JCIT Date of Hearing : 01.04.2025 Date of Pronouncement : 01.04.2025 O R D E R Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), Patna-1 [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/APL/S/250/2018-19/1012672498(1) dated 28.09.2018 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16.
Shri Soumitra Choudhury, Advocate appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the Respondent.
The appeal of the assessee is time barred by 645 days. A separate application for condonation of delay has been placed in file. Considering the averments made in the said application, we find that there is plausible
The first and foremost issue raised by the assessee is non- representation before the Ld. CIT(A). Assessee submitted that the Ld. CIT(A) passed the impugned order ex parte without affording sufficient opportunity to the assessee. Under this circumstance, in the interest of natural justice, the issues in this appeal of the assessee are restored to the file of the Assessing Officer for adjudication afresh after granting reasonable opportunity of being heard to the assessee and all the issues are left open to the assessee to raise before the Assessing Officer and to produce all documents and submission to satisfy its claim.