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Facts
The assessee filed an appeal belatedly by 68 days, claiming unawareness of the online order by the Ld. CIT(A) which dismissed their appeal ex-parte. The Revenue argued that the assessee failed to prove a sufficient cause for the delay.
Held
The Tribunal condoned the delay of 68 days, finding mitigating circumstances. It noted that the Ld. CIT(A) had decided the appeal ex-parte, and the assessee contended they did not receive proper notice. The Tribunal found the assessee did not have a proper opportunity to be heard.
Key Issues
Whether the delay in filing the appeal should be condoned and if the ex-parte order of CIT(A) should be set aside and the matter remanded.
Sections Cited
Section 144, Section 250
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Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
�नधा�रती क� ओर से/Appellant by : ShriChetan Agarwal, Ld. AR ��यथ ओर से/Respondent by : Shri Sanjay Pungalia, Ld.CIT (DR) सुनवाईक�तार#ख/ Date of Hearing : 23/04/2025 घोषणाक�तार#ख/Date of Pronouncement : 23/04/2025 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeal) [in short ‘Ld. CIT(A)’], dated 1 19/12/2023, which in turn arises out of an assessment order passed by the assessing officer under section 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 28/10/2016.
When the matter was called for hearing, the learned AR for the assessee at the outset submitted that the appeal has been filed by the assessee belatedly. The learned AR adverted our attention to the affidavit filed in this regard citing reasons for condonation of delay and urged for a benign view and sought condonation of delay of 68 days in filing the appeal before the Tribunal. The Ld. AR submitted thatassessee was not aware of passing of order by Ld. CIT(A), which was served online. When assessee checked the portal for other work then assesseecame to know about dismissal of appeal by Ld CIT(A), therefore, such a small delay in filing occurred, which may kindly be condoned. On the other hand, learned DR for the Revenue submitted that assessee has failed to prove the sufficient cause therefore delay should not be condoned.
3.We have heard both the parties on this preliminary issue. A perusal of the affidavit gives us an impression of existence of mitigating circumstances to enable us to exercise our discretion in favour of the assessee. Accordingly, the delay is condoned.
On merit, we note that a perusal of CIT(A)’s order shows that he has decided the appeal ex-parte. The Order of CIT(A) mentions that notice u/s 250 of the Act was served and none appeared on behalf of the assessee. In page-8 of the CIT(A)’s order it has been mentioned that notices dated 10.12.2021, 23-12- 2021, 17.01.2022 and 13.04.2022 etc, were issued. The Ld. AR for the assessee submitted that none of these notices were served on the assessee, therefore, the assessee could not appear before the learned CIT(A).
We are of the view that the assessee did not have proper opportunity of being heard before CIT(A) and therefore, ex-parte order of Ld.CIT(A) dismissing the appeal of the assessee has to be set aside. The ld. AR for the assessee also pointed out that order of CIT(A) may be set aside and the issues raised before CIT(A) be remanded to the assessing officer for fresh consideration. It has been submitted that at the assessment stage the assessee could not produce any proper evidences. It has also been submitted that now the assessee is willing to appear before assessing officer and therefore it would be in the interest of justice that the matter should be remanded to the assessing officer. The ld. DR did not object to the prayer made by the ld. AR for the assessee, however, he stated that it is just wasting of time and resources of the lower authorities, if the matter is remitted back to the file of the lower authorities, therefore cost of Rs. 10,000/- should be imposed on the assessee. Hence, we impose cost of Rs. 10,000/-, on the assessee, on account of his non- compliance attitude, which is to be deposited in the Prime Minister relief fund.
We accept the prayer of the ld AR for the assessee and therefore, we set - aside the order of CIT(A) and remand the various issues raised by the assessee in the grounds of appeal before CIT(A) for fresh consideration by the assessing officer, with a liberty to the assessee to prove his case by producing sufficient evidence/material to the satisfaction of the assessing officer. For statistical purposes the appeal of the assessee is allowed.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced on 23/04/2025 in the open court.