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Facts
The assessee's appeal against an order dated 30.07.2024 was filed with a delay of 231 days. The delay was attributed to the appeal order being uploaded on the Income Tax Portal and not properly served on the assessee, and the registered email ID being outdated. The assessee's assessment was reopened based on information about the sale and purchase of immovable property.
Held
The tribunal condoned the delay of 231 days, finding sufficient cause for the delay. The CIT(A) had dismissed the appeal ex-parte without adjudicating on merits regarding the assessee's share in the property and claimed deductions. The tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A) for fresh adjudication after giving the assessee a reasonable opportunity of being heard.
Key Issues
Whether the delay in filing the appeal is condonable, and whether the CIT(A) properly adjudicated the appeal on its merits without giving the assessee an opportunity to be heard.
Sections Cited
147, 144, 144B, 139(1), 56(2)(vii)(b), 250, 282, 54
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per law after giving reasonable opportunity of being heard to the assessee.
Further, the assessee is also directed to appear before the Ld. CIT(A) during the course of hearing.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 29th July, 2025.