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Facts
The assessee's appeals were time-barred by two days. The assessee's counsel submitted that the assessee could not attend assessment and appellate proceedings due to prolonged illness, leading to ex-parte orders. The assessee requested the appeals be restored for fresh assessment.
Held
The Tribunal condoned the delay in filing the appeals, acknowledging the genuine reasons of prolonged illness. The Tribunal set aside the assessment and appellate orders and restored the issues to the Assessing Officer for fresh adjudication.
Key Issues
Whether the appeals, filed beyond the stipulated time due to prolonged illness, should be admitted and the matter reconsidered on merits.
Sections Cited
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
Per Rajesh Kumar, Accountant Member:- The appeals are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), National & 660/PAT/2024 (A.Y. 2014-2015) Sonu Singh Faceless Appeal Centre, (NFAC), Delhi, both dated 20thSeptember, 2024 passed for Assessment Year 2014-15.
At the outset, we observe on the basis of appeal folder/records before us that both the appeals are time barred by two days in filing the appeals by the assessee before the Tribunal. After hearing the rival contentions and perusing the condonation petition filed by the assessee, we feel that the delay occurred due to genuine reasons. Accordingly, the delay is condoned in both the appeals.
At the time of hearing, the ld. Counsel for the assessee submitted that during the assessment proceeding before the ld. Assessing Officer as well as in appellate proceedings before the ld. CIT(Appeals), the assessee could not be attend due to prolonged illness and accordingly the proceedings attained finality without taking into account the merits of the case and arguments of the assessee. The ld. A.R. prayed that to meet the end of justice, the issues in both the appeals may be restored to the file of ld. Assessing Officer to frame the assessment order de novo after a reasonable opportunity to the assessee.
On the other hand, ld. Departmental Representative relied on the order of revenue authorities.
After considering the request of the ld. Counsel for the assessee and after hearing the ld. D.R., we find that the assessment as well as appellate proceedings attained finality & 660/PAT/2024 (A.Y. 2014-2015) Sonu Singh without the representation of the assessee which was stated to be on account of prolonged illness. Under these circumstances, we are of the view that to meet the end of justice, the issues is being restored back to the file of ld. Assessing Officer for deciding it afresh. Accordingly, the issues in both the appeals are set aside and restored to the file of ld. Assessing Officer with a direction decide the same after providing opportunity of being heard to the assessee.
In the result, both the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open Court on 01/04/2025.