BEANT COLLAGE OF ENGINEERING AND TECNOLOGY,GURDAS PUR vs. INCOME TAX OFFICER WARD, GURDASPUR
Facts
The assessee's appeal for AY 2015-16 arose from an order of the Addl./Joint CIT(A). The CPC made an adjustment of Rs. 415.64 Lacs. The assessee failed to appear before the CIT(A), and the appeal was not admitted due to a delay of approximately 6 months.
Held
The Tribunal, considering principles of natural justice and potential communication gaps in the faceless regime, decided to give the assessee another opportunity to present their case before the CIT(A). The delay in filing the first appeal should have been condoned.
Key Issues
Whether the delay in filing the first appeal should have been condoned and whether the assessee should be given another opportunity to present their case.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘DB’ BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’ BENCH, AMRITSAR HEARING THROUGH HYBRID MODE BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM आयकरअपील सं. / ITA No. 22/ASR/2024 (िनधा�रणवष� / Assessment Year: 2015-16) Beant College of Engineering ITO, Ward Gurdaspur and Technology Gurdaspur-143501 बनाम/ C/o Sh. P. N. Arora 3rd Floor SRK Mall Vs. 14-Kennedy Avenue, Mall Road Amritsar-143001. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABAB-8322-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. PN Arora (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Vandana Vijay Mohite (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 22-04-2025 घोषणाकीतारीख /Date of Pronouncement : 01-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015- 16 arises out of an order of learned Addl./Joint Commissioner of Income Tax (Central), [CIT(A)] dated 28-12-2023 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 24-12-2016. The CPC made adjustment of Rs.415.64 Lacs. The assessee failed to appear during first appeal. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of approx. 6 months. Aggrieved, the
assessee is in further appeal before us. The Ld. AR has pleaded for adjudication of appeal on merits which has been opposed by the revenue. 2. Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Further, considering the status of the assessee, the delay in first appeal should have been condoned. Nevertheless, the impugned order is set aside and the matter is restored back to the file of Ld. CIT(A) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.
Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER लेखा सद� /ACCOUNTANT MEMBER Dated: 01 -05-2025 आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR
ITAT AMRITSAR
