NEERAJ TRIPATHI,AGRA vs. ITO WARD 2(1)(1) AGRA, AGRA

This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1060337909 (1) dated 31.01.2024, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties at length. Case file perused.

It emerges during the course of hearing that the learned lower authority has refused to condone 45 days’ delay in filing of assessee’s lower appeal on 25.04.2023 against the assessment order passed on 09.02.2023.

Learned counsel highlights the fact that the assessee works in Merchant Navy and was not present in India during assessment proceedings, resulting into ex parte assessment and therefore, the delay in filing of appeal is attributable to the lack of communication. We condone the impugned 45 days’ delay in light of Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC) in light of all these averments.

Next comes the sole issue at this stage between the parties wherein the leaned CIT(A)-NFAC has refused to entertain the assessee’s lower appeal for want of payment of advance tax u/s. 249(4)(b) of the Act. Learned counsel submits that the assessee holds the status of as “NRI” in the impugned assessment year; and, his income earned in India was much below the taxable limit. Learned CIT(Appeals) has refused to entertain the assessee’s lower appeal even without indicating as to what was the exact amount of assessee’s advance tax liability. Faced with this situation, we deem it appropriate to restore this assessee’s appeal back to learned CIT(A) for his fresh 2 | P a g e adjudication on merits preferably within three effective opportunities subject to a rider that the assessee shall plead and prove his case, at his own risk and responsibility. Ordered accordingly.