M/S ASTHA NURSING HOME,NADIA vs. ACIT CIRCLE NADIA, NADIA

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ITA 59/KOL/2017Status: DisposedITAT Kolkata28 March 2018AY 2010-20113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. The ex-parte order of the lower authorities was set aside, and the matter was restored to the CIT(A) for fresh adjudication with adequate opportunity to the assessee.

What were the facts?

The assessee's appeal was filed beyond the prescribed limitation period. The assessee explained the delay due to business cessation, difficulty in receiving orders, and health issues. The CIT(A) had passed an ex-parte order as the assessee failed to appear for hearings.

What were the issues?

Whether there was sufficient cause for condoning the delay in filing the appeal and whether the ex-parte order passed by the CIT(A) was justified due to non-service of notices.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

Before: Shri Aby.T Varkey & Shri Waseem Ahmed

आदेश /O R D E R PER Waseem Ahmed, Accountant Member:- This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-12, Kolkata dated 07.06.2016. Assessment was framed by ACIT, Circle, Nadia u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 14.03.2013 for assessment year 2010-11. Shri S.P. Datta, Ld. Advocate appeared on behalf of assessee and Shri Arindam Bhattacherjeee, Ld. Departmental Representative appeared on behalf of Revenue.

1.

A.Y. 2010-11 M/s Astha Nursing Home vs. ACIT, Cir, Nadia Page 2 2. At the outset, Ld. AR for the assessee draw our attention that the appeal is barred by limitation for 99 days. The reason for the delay was explained as under : i. That the business of assessee ceased to exist during that period of time for which no delivery of the order was made through postal communication. ii. Subsequently the Authorized Representative of assessee obtained the order through hand delivery from the office of ld. CIT(A). iii. That there was also some serious health issue with the assessee.

As a result the delay in filing the appeal within the time occurred. The assessee in support of his claim also filed the affidavit which is placed on record. As such the ld AR prayed for the condonation of delay in filing the appeal. The ld. DR raised no objection and left the issue at the discretion of the Bench. After hearing both the sides we are of the view that there was a sufficient cause for the delay on the part of the assessee in filing this appeal. Hence, we condone the said delay and proceed to dispose of this appeal of the assessee on merit.

3.

At the outset, it was observed that Ld. CIT(A) has passed ex parte order on the ground that assessee failed to appear despite notices for hearing were issued upon assessee but returned back as un-served with the remarks “Left”. Therefore, the ld. CIT(A) was of the view that assessee is not interested in perusing the appeal. Thus the ex-parte order was passed.

4.

We have heard the Id. representatives of both the parties and have perused the orders of the authorities below. The main grievance of the assessee is that there was no proper notice of the hearing served on the assessee. However, the Id. Departmental Representative submitted that the notices sent to the assessee by Id. CIT(A) were returned 'unserved' and the A.Y. 2010-11 M/s Astha Nursing Home vs. ACIT, Cir, Nadia Page 3 assessee had not given any intimation of change of address. Be that as it may, we, in the interest of justice and fair play, set aside the orders or the authorities below and restore the matter to the ld. CIT-A with a direction that he will adjudicate the matter afresh as per provisions of law and after giving adequate opportunity of hearing to the assessee. The assessee will be at liberty to file such evidence as he may consider necessary. However, if the assessee fails to cooperate the ld. CIT-A, then he will be at liberty to adjudicate the issue on the basis of the material available with him.

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