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Facts
The assessee filed an appeal against the order of the CIT(A) which was passed ex-parte. The assessee had prayed for condonation of delay in filing the appeal before the CIT(A) due to being busy with income tax returns, and later filed it online. The Revenue opposed the condonation.
Held
The Tribunal noted that the delay in filing the appeal before the CIT(A) was condoned by the CIT(A) in the past, but the CIT(A) dismissed the appeal on the ground of delay. The Tribunal decided to give the assessee one more chance to contest the case before the CIT(A) and restored the appeal to the file of the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal on grounds of delay without providing an opportunity for fresh adjudication after condoning the delay. Whether the assessee should be given another opportunity to present their case.
Sections Cited
249(2), 249(3)
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. 701/JP/2023
M/s Jaipur Gem Crafts cuke The ITO Vs. Behind Golimar Garden Ward 5(1) Amer Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFJ 4618 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanjay Godha, CA jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 20/03/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27 /03/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 21-09-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2013-14 raising grounds of appeal at Form No. 36. 2.1 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:-
2 JAIPUR GEM CRAFTS VS ITO, WARD 5(1), JAIPUR ‘’4.8. The appellant has not explained this delay in fling of appeal and has therefore failed to discharge the onus cast upon it.
Therefore, in accordance with the provisions of Section 249(2) of the Act and after careful consideration of the various judicial principles as laid down in the various judgements quoted above, the appeal filed by the appellant is barred by limitation, hence not admitted and no explanation has been offered by the appellant as per Section 249(3) of the Act. The appeal is, therefore, dismissed.
It is also noted from the submissions of the ld. AR of the assessee wherein the assesse prayed for condonation of delay as to filing of the appeal before the ld. CIT(A) on the ground that since he was busy in last dates of filing income tax returns he forgot to file the appeal on line. Later on, when he found the papers and submitted the appeal online on 10-06-2020. The affidavit of the employees of the A/R in respect of the same is filed (PB 12). However, the ld. DR opposed the same. The Bench considered the submission and noted that under such circumstances the delay is condoned in view of the affidavit of the ld AR of the assesse. 2.2 After hearing both the parties and perusing the materials available on record, it is noted that the assessee had filed submissions and evidences relating to the case before the ld. CIT(A) but on the ground of delay the ld. CIT(A) dismissed the appeal. It is also noted that the ld. AR of the assessee prayed for one more chance 3 JAIPUR GEM CRAFTS VS ITO, WARD 5(1), JAIPUR to contest the case before the ld.CIT(A) while as the ld. DR relied on the order of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to contest the case before the ld.CIT(A) and the appeal is restored to the file of the ld. CIT(A) for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. However, for lethargic and negligent action on the part of the assessee, therefore a cost of Rs.2,000/- is imposed upon the assessee and the same shall be deposited in the Prime Minister Relief Fund and copy of the same shall be submitted to the ld CIT(A) for proof and thus the appeal of the assessee is restored to the file of the ld. CIT(A) 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. 2.3 Before parting, the Bench makes it clear that its decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law.