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Facts
The assessee filed an appeal before the ITAT with a significant delay. The assessee's counsel requested condonation of delay and argued that the Assessing Officer's order was ex-parte and the CIT(A) had confirmed additions without providing an opportunity of being heard, violating natural justice. The CIT(A)'s notice was also served on an inaccessible email portal.
Held
The Tribunal condoned the delay in filing the appeal after considering the reasons provided by the assessee and the lack of objection from the Revenue. The Tribunal found merit in the assessee's grievance regarding the ex-parte nature of the orders and violation of natural justice.
Key Issues
Whether the CIT(A) order confirming additions made ex-parte by the AO, without providing an opportunity of being heard, is valid and whether the delay in filing the appeal should be condoned.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY
आयकर अपील�य अ�धकरण, च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2016-17 Paramjot Kaur, The ITO, 2208, Phase VII, बनाम Chandigarh Sector 61, Vs. Mohali 160062 �थायी लेखा सं./ PAN NO. AIAPK8703A अपीलाथ�/Appellant ��यथ�/Respondent ( PHYSICAL HEARING) �नधा�रती क� ओर से/Assessee by : Sh. Harish Nayyar, CA राज�व क� ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 15.01.2026 उदघोषणा क� तार�ख/Date of Pronouncement : 11.02.2026 आदेश/Order Per Krinwant Sahay, AM :
Appeal in this case has been filed by the Assessee against the order dated 18.10.2024 passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi.
The Registry has pointed out that there is a delay of 220 days in filing of the appeal before the Tribunal. The Counsel of the Assessee has filed an application along with Affidavit on behalf of 995-Chd-2025 2 the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is as under:
995-Chd-2025 3
995-Chd-2025 4
We have considered the reasons given in the Application / Affidavit and keeping in view the facts and circumstances mentioned therein, we are inclined to condone the delay.
995-Chd-2025 5
The ld. DR did not have any objection for condonation of delay. Accordingly, the delay in filing of the appeal is hereby condoned and we proceed to decide the appeal on merit.
At the very outset, the ld. Counsel of the Assessee submitted before the Bench that the order passed by the Assessing Officer is an ex-parte order and the Ld. CIT(A) has confirmed the additions made by the Assessing Officer without going into the details and affording an opportunity of being heard which is against the principle of natural justice. Further, the notice sent by the CIT(A) was serviced on the e-mail portal to which the Assessee did not have any access. The ld. Counsel for the Assessee submitted that the Assessee has a fair case on merit. It is prayed that the matter may be remanded back to the CIT(A) for fresh adjudication.
Per contra, ld. DR relied on the orders of the authorities below.
From the record, we find that though numerous grounds have been filed by the Assessee but the main
995-Chd-2025 6 grievance of the Assessee is that the orders passed by the Assessing Officer are ex-parte orders. The notices sent by the CIT(A) were serviced on the e-mail portal to which the Assessee did not have any access. Furthermore, Ld. CIT(A) has simply confirmed the additions made by the Assessing Officer without going into the merits of the case and affording an opportunity of being heard which is against the principle of natural justice.
We have considered the findings given by the authorities below and the written submissions as well as arguments of the ld. DR. We are of this considered view that in the fitness of things, the matter should be remanded back to the file of the Assessing Officer for making assessment de novo after giving due and adequate opportunity as required under the law.
Accordingly, the case is remanded back to the file of the AO for adjudication afresh on merit, by considering the submissions, documentary evidence produced by the Assessee and the relevant material available on record. Needless to say, that the Assessing Officer shall afford
995-Chd-2025 7 due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the proceedings before the Assessing Officer. All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
In the result, Assessee’s appeal is allowed for Statistical Purposes.