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Facts
The assessee filed an appeal against an order from the CIT(A)/NFAC for AY 2012-13, with a delay of 116 days. This delay occurred because the e-mail ID in Form 35 belonged to the counsel, making the assessee unaware of the notice and the subsequent ex-parte order issued by the CIT(A).
Held
The Tribunal condoned the delay and noted that the CIT(A) had passed an ex-parte order without adjudicating the appeal's merits, which violated natural justice principles. Consequently, the matter was remanded back to the CIT(A) for fresh adjudication after providing the assessee an opportunity to be heard.
Key Issues
Whether the delay in filing the appeal should be condoned; Whether the ex-parte order passed by CIT(A) violated principles of natural justice and required remand.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI YOGESH KUMAR U.S.
This appeal is filed by the Assessee against the order of Ld.
CIT(A)/National Faceless Appeal Centre [“NFAC” for short], dated 25/09/2023 for the Assessment Year 2012-13.
There is a delay of 116 days in filing the present Appeal. An affidavit has been filed by the Assessee contending that the e-mail id mentioned in form No. 35 was that of the Counsel of the Assessee and not the Assessee’s e-mail, since the Assessee was be represented and an ex-parte order has been passed by the Ld. CIT(A). Further contended that the Assessee was not aware of passing the order impugned, thus, there is a delay in filing the present Appeal.
Considering the reasons narrated in the affidavit for condonation of delay, the delay in 116 days in filing the present Appeal is hereby condoned.
The Ld. Counsel for the Assessee further submitted that the order impugned has been passed by the CIT(A) ex-parte in violation of principles of natural justice, thus sought for remanding the matter to the file of the CIT(A).
Per contra, the Ld. DR relied on the orders of the Lower Authorities and sought for dismissal of the Appeal.
Heard the parties and perused the material. As could be seen from the order impugned, the CIT(A) has passed ex-parte order wherein the Ld. CIT(A) has not decided the issues involved in the Appeal on its merits. Considering the fact that the order impugned has been passed ex-parte and without adjudicating the issues involved in the Appeal, we remand the matter to the file of the CIT(A) for fresh adjudication in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.