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Facts
The assessee filed an appeal challenging an order from the Ld CIT(A) which dismissed the appeal due to a delay of 79 days. The assessee did not appear, but the tribunal decided to proceed ex-parte. The tribunal noted that the impugned order did not mention the delay or whether the assessee was notified about it.
Held
The tribunal held that the assessee should be given an opportunity to explain the delay in filing the appeal before the Ld CIT(A). The order of the Ld CIT(A) was set aside, and the issues were restored to his file.
Key Issues
Whether the assessee was given adequate opportunity to explain the delay in filing the appeal before the CIT(A).
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCHES “J -SMC”, MUMBAI
Before: Shri B R Baskaran, Hon’ble & Shri Anikesh Banerjee, Hon’ble
Per B R Baskaran, Accountant Member:
The assessee has filed this appeal challenging the order dated 13-03- 2024 passed by Ld CIT(A), NFAC, Delhi and it relates to the assessment year 2013-14.
None appeared on behalf of the assessee. However, we notice that the issues contested in this appeal need to be restored to the file of Ld CIT(A). Hence, we proceed to dispose of the appeal ex-parte, without the presence of the assessee.
We heard Ld D.R and perused the record. We notice that the Ld CIT(A) has dismissed the appeal of the assessee on the reasoning the appeal is ITA 2642/Mum/2024 Bindu Ketan Dhami delayed by 79 days. However, a perusal of the impugned order shows that the assessee has filed written submissions with regard to admission of additional grounds of appeal and there is no mention about the delay in filing the appeal. Hence it appears that the assessee was ignorant of the delay, if any, in filing appeal before Ld CIT(A). Further, it is not clear as to whether the Ld CIT(A) has brought to the notice of the assessee about the delay, so that the assessee could file explanations for the delay.
4. Under these set of facts, we are of the view that the assessee should be given an opportunity to explain the delay, if any, that occurred in filing appeal before Ld CIT(A). Accordingly, we set aside the order passed by Ld CIT(A) and restore all the issues to his file. We also direct the Ld CIT(A) to give adequate opportunity to the assessee to explain the delay, if any, in filing the appeal before him. After hearing the assessee, the Ld CIT(A) may take appropriate decision in accordance with law on all the issues.
In the result, the appeal filed by the assessee is treated as allowed.
Order pronounced in the open court on 30th July, 2024.