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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) dated 07.08.2023, which dismissed the assessee's appeal ex-parte. The appeal was filed with a delay of 147 days.
Held
The Tribunal condoned the delay in filing the appeal, finding reasonable and sufficient cause. The Tribunal held that the Ld. CIT(A) should have decided the appeal on merits rather than dismissing it ex-parte.
Key Issues
Whether the Ld. CIT(A) erred in dismissing the appeal ex-parte without considering the merits of the case? Whether the delay in filing the appeal should be condoned?
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI SANDEEP SINGH KARHAIL, HONBLEShri Ajay R. Singh & Shri Akshay Pawar Shri Harmesh Lal
O R D E R PER NARENDRA KUMAR BILLAIYA (AM)
This appeal by the assessee is preferred against the order dated 07.08.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] pertaining to A.Y.2018-19.
(A.Y: 2018-19) AMIN THARANI 2. The sum and substance of the grievance of the assessee is that the Ld. CIT(A) erred in dismissing the appeal exparte thereby confirming the additions made by the Assessing Officer.
The appeal is barred by limitation by 147 days. The assessee has filed a letter requesting condonation of delay supported by an affidavit. We have carefully perused the contents of the affidavit and are satisfied that the assessee was prevented by reasonable and sufficient cause in not filing the appeal before the period of limitation. The delay is condoned.
We have carefully perused the order of the Ld. CIT(A). We are of the considered view that even if the assessee has not responded to the notices issued by the Ld. CIT(A), the Ld. CIT(A) ought to have dismissed the appeal on merits of the case and not in limine. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the Ld. CIT(A). The Ld. CIT(A) is directed to decide the appeal afresh considering the merits of the case and after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to attend the Appellate Proceedings,
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(A.Y: 2018-19) AMIN THARANI update his E-Mail ID and is further directed not to seek any adjournments.
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 05th June, 2024.