BEANT COLLAGE OF ENGINEERING AND TECNOLOGY,GURDAS PUR vs. INCOME TAX OFFICER WARD, GURDASPUR

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ITA 22/ASR/2024Status: DisposedITAT Amritsar01 May 2025AY 2015-16Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)1 pages

AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 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

(ि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.

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.

The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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