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Facts
The appeal was filed by the Assessee for AY 2017-18, arising out of an order passed under section 143(3) of the Income-tax Act, 1961. There was a delay of 352 days in filing the appeal, which was condoned by the Tribunal.
Held
The Tribunal found that the lower appellate authority decided the appeal ex parte. In the interest of justice and fair play, the Tribunal decided to restore the appeal to the file of the lower appellate authority for de novo adjudication, with a direction to grant the assessee a reasonable opportunity of being heard.
Key Issues
Whether the appeal decided ex parte by the lower appellate authority violated principles of natural justice and if the same should be restored for de novo adjudication.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
O R D E R
The appeal in AY 2017-18, arises out of the order of the JCIT(A), Kolkata [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 28.02.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 10.12.2019 by the Assessing Officer, ITO, Ward-1(3)(2), Mathura (hereinafter referred to as ‘ld. AO’).
At the outset, I find that there is a delay in filing of appeal by the Assessee before this Tribunal by 352 days. Considering the reasons adduced in the Condonation Petition, I am inclined to condone the delay and admit the appeal of the Assessee for adjudication in the interest of substantial justice.
Though the Assessee has raised several grounds of appeal before me, one of the crucial ground raised thereon is violation of principles of natural justice by the Learned CITA by deciding the appeal ex parte. This goes to the root of the matter and hence I deem it fit to address the same first.
4. I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. The assessee is given liberty to furnish additional evidences, if any and raise additional grounds, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 19/11/2025.