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Facts
The assessee's appeal was filed with a delay of 7 days due to the health issues of their counsel. The CIT(A) had passed an ex-parte order dismissing the appeal. The assessee had not filed submissions before the CIT(A).
Held
The delay in filing the appeal was condoned. The Tribunal noted that the assessee did not file submissions before the CIT(A), leading to an ex-parte order. The appeal was restored to the file of the AO for a fresh adjudication, providing the assessee one more opportunity to present their case.
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
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 487/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 07-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 raising grounds of appeal
at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that there is delay of 7 days in filing the appeal by the assessee for which the assessee has submitted an 2 MUKESH KUMAR VS ITO, WARD-BHIWADI application for condonation of delay alongwith affidavit praying therein that there was health issue of his counsel and thus the delay took place in filing the appeal. 2.2 On the other hand, the ld.DR submitted that the Court may decide the issue as deem fit and proper in the case. 2.3 After hearing both the parties and perusing the documents placed before the Bench, it is noted that there is merit in the submission of the assessee. Hence, the delay is condoned 3.1 At the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under: ‘’5.4 …… Further from the above conduct of the appellant, it is clear that the appellant is not interested in pursuing his appeal. In the even, I have no reason to interfere with the findings of the AO. In view of these facts, I am of the opinion that no interference is called for in the AO’s assessment order and therefore the grounds of appeal are dismissed.
6. Accordingly, the appeal of the appellant is hereby dismissed.’’ 3.2 After hearing both the parties and perusing the materials available on record, it is noted that the assessee has not filed any submissions and evidences relating to the case before the ld. CIT(A) and thus the ld.CIT(A) has no other alternative except to confirm the action of the AO being the assessee remained ex-parte before the AO. It is also noted that the ld. AR of the assessee prayed for one more chance to contest the case before the AO while as the ld. DR relied on the orders of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to