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Facts
The appeal arose from an order dismissing the assessee's appeal due to a 70-day delay. The delay was attributed to the erstwhile CA failing to communicate tax proceedings to the assessee via the registered email ID. The Assessing Officer (AO) also passed an ex-parte assessment without examining submissions.
Held
The Tribunal held that both the CIT(A) and AO passed ex-parte orders. Considering the facts and circumstances, the Tribunal deemed it in the interest of justice to provide one more opportunity to the assessee.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the assessment passed ex-parte without proper opportunity is sustainable.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI PRAKASH CHAND YADAV
PER PRAKASH CHAND YADAV, JUDICIAL MEMBER:
The present appeal of the assessee is arising from the order of ld. CIT(A) dated 27.8.2024 and relates to assessment year 2020-21 having DIN & Order No.ITBA/NFAC/S/250/2024- 25/1068023971(1).
The assessee has raised six grounds of appeal, yet the only issue is whether ld. CIT(A) is correct in law in dismissing the appeal of the assessee without condoning the delay of 70 days.
2.1 At the outset, the ld. Counsel for the assessee pointed out that the delay happened on account of the fact that all the correspondences were made at the registered mail ID of the erstwhile Maddhipatti Hanumantha Reddy Sudarshana Reddy, Bangalore Page 2 of 3 CA, who failed to communicate about the taxation proceedings to the assessee. Ld. Counsel for the assessee further submitted that the AO has also passed the assessment without examining the submissions and the evidences filed by the assessee before the AO.
The ld. D.R. relied upon the order of authorities below.
We have heard the rival submissions and perused the materials available on record. For the sake of brevity, we are not adverting to the facts of the case at present, because both authorities have passed the orders ex-party. Considering the facts and circumstances we are of the view that one more opportunity shall be given to the assessee for presenting his case. Therefore, in the interest of justice we remit the matter to the file of AO for examining a fresh.
Needless to say that the AO will provide sufficient opportunity to the assessee and the assessee will also corporate with department in the remand proceedings.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 4th Nov, 2024