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Facts
The appeal was filed by the assessee against the CIT(A)'s order dated 27.10.2023. There was a delay of 34 days in filing the appeal, for which a petition for condonation of delay was filed with an affidavit explaining the reasons. The CIT(A) had passed an ex parte order as the assessee did not file requisite details despite several opportunities.
Held
The Tribunal condoned the delay of 34 days, finding reasonable cause for the belated filing. While the CIT(A) passed an ex parte order due to non-compliance by the assessee, the Tribunal decided to provide one last opportunity to the assessee in the interest of justice and equity.
Key Issues
Whether the delay in filing the appeal should be condoned and if the matter should be remanded back to the AO for a fresh examination after the assessee was granted an ex parte order by the CIT(A)?
Sections Cited
250 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE
Before: Shri George George K, Vice- & Shri Laxmi Prasad Sahu
O R D E R
Per George George K, Vice-President :
This appeal at the instance of the assessee is directed against CIT(A)’s order dated 27.10.2023 passed u/s.250 of the Income-tax Act, 1961 (“the Act” hereinafter). The relevant assessment year is 2020-2021.
There is a delay of 34 days in filing this appeal. The assessee has filed a petition for condonation of delay accompanied by an affidavit of the Director of the assessee- company, stating therein the reasons for belated filing of this appeal. We have perused the reasons stated in the affidavit of the Director of the assessee-company and we are of the view that there is reasonable cause for belated filing of this appeal, and no latches can be attributed to the assessee. Therefore,
M/s.Voi Jeans Retail India Pvt.Ltd. we condone the delay of 34 days in filing this appeal and proceed to dispose of this appeal on merits.
At the very outset, we noticed that the CIT(A) has passed ex parte order. The reasons for passing the ex parte order was that the assessee was provided with eight opportunities to file written submissions / evidences in support of its case. However, the assessee has sought for adjournment and had not filed the requisite details. The learned AR submitted before the Tribunal that the assessee had sought adjournment to each of the notices issued for the reason that voluminous information / documents had to be uploaded online, and therefore, requested for time. It was submitted that in the interest of justice and equity, the assessee may be provided with one more opportunity to represent its case before the Assessing Officer.
The learned Departmental Representative supported the order of the A.O. and the CIT(A).
We have heard the rival submissions and perused the material on record. The CIT(A) has decided the appeal ex parte since eight notices were not complied with, but the assessee had sought for adjournment of the same. In the interest of justice and equity, as a last chance, we are of the view that the assessee should be provided with one more opportunity. In the instant case, the assessee in the last notice issued from the office of the A.O. had sought time and had filed response to the said notice belatedly. It is not clear whether the A.O.
M/s.Voi Jeans Retail India Pvt.Ltd. had taken note of the submissions of the A.O. Therefore, on the facts of the instant case, the matter needs to be examined afresh by the A.O. Accordingly, the issues raised in this appeal are restored to the file of the A.O. The assessee’s Counsel had undertaken before the Tribunal that the assessee shall not seek adjournment without any valid reasons. Recording his undertaking, we restore the matter to the files of the A.O. The A.O. is directed to afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek adjournment in the matter without any valid reasons. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.