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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2015-16. The appeal was filed after a delay of 2009 days, which was attributed to the Covid-19 pandemic. The Ld. CIT(A) had passed an ex parte order without going into the merits of the case.
Held
The Tribunal condoned the delay due to the pandemic and admitted the appeal. It was noted that the Ld. CIT(A) passed an ex parte order due to the assessee's non-compliance with hearing notices. The Tribunal decided to remit the matter back to the Ld. CIT(A) for a fresh disposal on merits.
Key Issues
Whether the ex-parte order passed by the Ld. CIT(A) was proper, and if the matter should be remitted for fresh adjudication on merits.
Sections Cited
250(6) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, PATNA BENCH
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Present for: Appellant by : N o n e Respondent by : Shri Ashwani Kr. Singal, JCIT Date of Hearing : 27.02.2025 Date of Pronouncement : 27.02.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Patna-2 [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/APL/S/250/2018-19/1014998950(1) dated 06.02.2019 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16.
None appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.
This appeal of the assessee is time barred by 2009 days. Assessee has filed an application for condonation of delay. According to it, the delay is attributable to the Covid-2019 Pandemic. Hence, considering the averments made in the said application, we condone the delay and proceed to admit the appeal for hearing.
After hearing the Ld. CIT, DR and on perusal of the grounds of appeal
of the assessee, we find that the order of the Ld. CIT(A) is an ex parte order although four dates of hearing were provided to the assessee but there was no compliance. Thus, the Ld. CIT(A) confirmed the addition as made by the Assessing Officer without going into the merits of the case.
5. In this respect, we note that Section 250(6) casts a duty on Ld. CIT(A) to pass an order in appeal which should state the points for determination and a decision, as well as the reason for arriving at such decision should be visible. Accordingly, we find it proper to remit the matter back to the file of Ld. CIT(A) for a disposal on merits of the grounds taken by the assessee, by passing a speaking order. Needless to say that assessee will be given a reasonable opportunity of being heard to make any further submission he wants to make in support of its grounds of appeal. Accordingly, grounds taken by the assessee are allowed for statistical purposes.
6. In the result, the appeal of the assessee is allowed for statistical purposes.