MUKESH KUMAR,BHIWADI RAJASTHAN vs. INCOME TAX DEPARMTENT ALWAR , ALWAR RAJASTHAN
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
1 ITA NO. 293/JP/2024 MUKESH KUMAR, BHIWADI VS ITO, WARD, BHIWADI आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 487/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Shri Mukesh Kumar cuke The ITO Vs. J-601-602, Krish Vatika Khijuriwas Ward Alwar Byepass Road, Bhiwadi Distt. Bhiwadi Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOFPK 1176 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Ashwani Madan, CA jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 16/05/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 22/05/2024 vkns'k@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 ITA NO. 487/JODH/2024 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
3 ITA NO. 487/JODH/2024 MUKESH KUMAR VS ITO, WARD-BHIWADI contest the case before the AO for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. Thus the appeal of the assessee is restored to the file of the AO to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus the appeal of the assessee is allowed for statistical purposes. 3.3 Before parting, we may make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by AO independently in accordance with law. 4.0 In the result, the appeal of the assesee is allowed for statistical purposes Order pronounced in the open court on 22 /05/2024. Sd/- (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 22/05/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Mukesh Kumar, Bhiwadi 2. izR;FkhZ@ The Respondent- The ITO, Ward, Bhiwadi 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 487/JP/2024) vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेजज. त्महपेजतंत
