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Facts
The assessee's appeal against the CIT(A)'s ex-parte order was filed with a delay of 51 days. The delay was attributed to the assessee not receiving physical notices and their registered email being defunct due to business losses and personal illness.
Held
The Tribunal condoned the delay, acknowledging the reasonable cause presented by the assessee. The Tribunal noted that the appeal before the CIT(A) was decided ex-parte due to the assessee's inability to respond to notices, partly due to health reasons and business issues.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the assessee should be granted another opportunity to present their case before the AO.
Sections Cited
250, 144
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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K & SHRI WASEEM AHMEDR
Per George George K, Vice President:
This appeal at the instance of the assessee is directed against the order of CIT(A) dated 29.02.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.
There is a delay of 51 days in filing this appeal. Assessee has filed application for condonation of delay along with a supporting affidavit stating that the assessee had not received notices in physical form and the same were sent to the email ID which is defunct due to closure of business of assessee due to continuous losses. We have perused the reasons stated in the application for condonation of delay for belated filing of this appeal and we are of the view that there is reasonable cause and no latches can be attributed to the assessee for belated filing of this appeal. Hence, we condone the delay of 51 days in filing this appeal and proceed to dispose off the same on merits.
At the very outset, we notice that the appeal of the assessee before the CIT(A) has been decided ex-parte. The reason for deciding the appeal ex-parte was that assessee did not reply to notices issued on 18.10.2023, 07.02.2024 and 22.02.2024 from the Office of the CIT(A) to file written submissions. The learned AR submitted that assessee could not respond to the notices due to the reason that assessee had suffered heart attack and the business was under continuous losses. It was submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent his case before the AO.
The learned DR was duly heard.
We have heard the rival submissions and perused the material on record. The Office of the CIT(A) had issued several notices directing the assessee to file written submissions. Since there was no response by the assessee to the notices issued by the CIT(A), the CIT(A) passed ex-parte order. It is the claim of the assessee that due to assessee’s ill health; assessee could not respond to the notices sent by the CIT(A). In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent his case. Since assessment was completed under section 144 of the Act, the issues raised in this appeal are restored to the AO. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes.