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Facts
The assessee filed an appeal before the Ld.CIT(A) with a delay of 597 days, which after excluding the Covid period, was considered to be 340 days. The assessee contended that the Ld.CIT(A) did not provide an opportunity to explain the delay, violating natural justice principles.
Held
The Tribunal noted that no proper notice was issued for hearing. In the interest of justice, the issue was remitted back to the Ld.CIT(A). The assessee was directed to provide details explaining the delay, and the Ld.CIT(A) was instructed to consider it legally after granting a proper hearing.
Key Issues
Whether the Ld.CIT(A) erred in not providing an opportunity to explain the delay in filing the appeal, violating principles of natural justice?
Sections Cited
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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 24.03.2024 passed by the Ld.CIT(A)-15, Bangalore.
At the outset, the Ld.AR submitted that there was delay of 597 days in filing the appeal before the Ld.CIT(A) and after excluding the covid period, as per the orders of the Hon’ble Supreme Court, the period of delay that needs to be considered by the assessee is 340 days. It is submitted by the Ld.AR that, the Ld.CIT(A) did not give opportunity to the assessee to explain the delay, caused in filing the appeal before the first appellate authority that amounts to violation of the principles of natural justice.
On the contrary, the Ld.DR supported the orders passed by authorities below.
We have perused the submissions advanced by both sides in the light of records placed before us.
We note that, admittedly, no notice was issued except for two notices issued fixing the hearing on 14.03.2024 and 21.03.2024. In the interest of justice, we remit the issue back to the Ld.CIT(A). The assessee is directed to furnish affidavit/details explaining the delay of 340 days which shall be considered by the Ld.CIT(A) in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee in accordance with law. Accordingly, the grounds raised by the assessee stands partly allowed for statistical purposes.
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 18th July, 2024.