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Facts
The assessee filed appeals before the CIT(A) for Assessment Years 2017-18 and 2020-21. These appeals were filed belatedly, with delays ranging from 199 to 374 days. The CIT(A) dismissed the appeals without condoning the delay, as the assessee failed to provide proper explanations and opportunities for hearing were not utilized effectively.
Held
The Tribunal found that the CIT(A) did not provide a proper opportunity for the assessee to explain the delay. Therefore, the Tribunal decided to give the assessee one more opportunity to explain the delay in filing the appeals before the CIT(A).
Key Issues
Whether the CIT(A) was justified in dismissing the appeals without condoning the delay, and whether the assessee was provided adequate opportunity to explain the delay.
Sections Cited
270A, 271B, 143(3), 144
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Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
All these appeals filed by the assessee are directed against the order of CIT(A) dated 26.3.2024. 2. In these cases, the appeals were filed before ld. CIT(A) belatedly as follows: Sl.No. AY Passed Date of Date of No. of u/s assessment filing with days order CIT(A) delay 1. 2017-18 143(3) 22.09.2022 21.03.2022 215 2. 2017-18 147 rws 17.03.2022 27.04.2023 374 144 3. 2017-18 270A 16.09.2022 03.05.2023 199 (Penalty order) 4. 2020-21 271B 16.09.2022 03.05.2023 199 (Penalty order) to 1049 & 1132/Bang/2024 M/s. H Dasappa and Sons, Bangalore Page 2 of 3 3. The contention of the ld. A.R. is that the assessee has failed the adjournment letter before the ld. CIT(A) seeking time to furnish necessary details for delay in filing the appeal before ld. CIT(A). However, he has not considered the same and dismissed the appeals without giving proper opportunity of hearing.
The ld. D.R. relied on the order of ld. CIT(A) and submitted that the ld. CIT(A) has considered all the submissions made by assessee and dismissed the appeal without condoning the delay in filing the appeal before ld. CIT(A), the same be confirmed.
We have heard the rival submissions and perused the materials available on record. The ld. CIT(A) has given a notice and corresponding response from the assessee is as follows: Date of Scheduled Hearing Date Appellant’s response Notice issued 24.02.2024 On or before 04.03.2024 Nobody appeared on behalf of the appellant and no written submission was filed. Final show cause notice issued. 04.03.2024 Final show cause notice The appellant filed adjournment issued and appellant given for one month and filed a letter opportunity to appeal on or online. Considering the same, before 11.03.2024 another opportunity was issued to be appear on 18.03.2024 11.03.2024 Another final show cause The appellant after granting notice issued and adjournment has filed another appellant given letter asking for further one month opportunity to appeal on or adjournment before 18.03.2024 19.03.2024 Another final show cause In response, nobody appeared on notice issued and behalf of the appellant and no appellant given written submission was filed. opportunity to appeal on or before 22.03.2024 5.1 However, there was no proper reply from the assessee’s side and sought adjournments. Hence, the ld. CIT(A) decided the issue without condoning the delay. In our opinion, it is appropriate to give one more opportunity to the assessee to explain delay in filing the appeals before ld. CIT(A) and thereafter, if so, required decide the issue on merit. Ordered accordingly. to 1049 & 1132/Bang/2024 M/s. H Dasappa and Sons, Bangalore Page 3 of 3 6. In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 3rd July, 2024