KALPESHBHAI BUSA,JAMNAGAR vs. INCOME TAX OFFICER, WARD 2(10), JAMNAGAR, JAMNAGAR

That the assessee filed an appeal against the order dated 26.03.2022.In the office of the Ld. CIT(A), Rajkot. The appeal was dismissed with following observation: “Despite repeated notices as delineated above, the appellant has not seen it fit to file any submissions, information or documents during appeal proceedings. No evidence has been tendered in appeal proceedings. The only material on record in this case is Form 35 filed by appellant and copy of assessment order dated 26.03.2022 filed by the appellant along with Form 35. The material on record has been carefully perused. There is no material on record to warrant interference in the order of the AO.

That the assessee filed an appeal along with an application for condonation of delay in filing the appeal, against the impugned order dated 19.10.2023 before the Tribunal.

At the outset, that the appeal filed late by 421 days. The Ld. AR of the assessee has filed an application for condonation of delay, supported by Affidavit. The crux of the application for delay is as under; “3. That the delay was occurred due to unawareness of passing online order by Ld. CIT(A). 4. Appeal was immediately filed on gaining of knowledge of passing online order on receipt of call from department for payment of demand. 5.That there was no ill motive behind not filing appeal in time.”

During the course of hearing, the Ld. AR submitted that the assessee was not have knowledge about online order passed by Ld. CIT(A). That the assessee is unaware about notice and proceedings going on before the Ld. CIT(A). The Department started recovery of outstanding Tax demand for AY 2014-15, then only the assessee came to know about the order passed by the Ld. CIT(A). That the Ld. AR prayed for one more opportunity may kindly be given to the assessee to explain the case.

On the contrary, the Ld. Sr. DR for the revenue has not objected to the prayer of the Ld. AR.

We have heard both the parties. We note that delay of filing before this Tribunal was due to unaware about online proceedings in the case going on before the Ld. CIT(A). The appellant came to know about the order of Ld. CIT(A) when a call received from department for recovery of tax for AY- 2014-15. In the absence of any contrary material of fact available on record, there is a sufficient cause for delay in filing the present appeal. Section.253(5) of the Act, empowers the ITAT to admit an appeal after showing sufficient cause by the assessee. After considering the reason explained by the Ld. AR. In the interest of justice, we take a judicious view and condoned the delay in filing appeal by 421 days.

We have perused the documents available on record. We note that various notices have been issued by the Ld. CIT(A), but there was no compliance to the notice by the assessee. The Ld. CIT(A) disposed off the appeal by an ex-parte order without adjudication on merit. We note that the main reason for non compliance was that the assessee was unaware about the online proceedings of the case. We are of the view that an opportunity should be given to the assessee to present his case before the Lower Authority. We further note that the Ld. AO has also passed an assessment order u/s. 144 r.w.s. 147 of the Act. after considering the above facts and circumstances, we set aside the order of Ld. CIT(A) and remit the matter back to the file of Ld. AO for fresh adjudication on merit after giving due opportunity to the assessee of being heard.

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