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Facts
The assessee filed an appeal against the order of the NFAC which had passed an ex parte order without considering the merits of the case. There was a delay of 48 days in filing the appeal before the Tribunal.
Held
The Tribunal condoned the delay of 48 days in filing the appeal, acknowledging that the assessee was prevented by sufficient cause. The Tribunal found that the NFAC had passed an ex parte order without independently adjudicating the issues on merits.
Key Issues
Whether the NFAC order was passed ex parte without proper adjudication on merits and whether the delay in filing the appeal should be condoned.
Sections Cited
144, 147, Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “DB”: AGRA
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2012-13, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 28.06.2024 against the order of assessment passed u/s 144/147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.12.2019 by the Assessing Officer, ITO, Ward- 1(1)(1), Agra (hereinafter referred to as ‘ld. AO’).
At the outset, we find that the delay in filing of appeal by the assessee before us by 48 days. Considering the reasons adduced in the condonation petition, we are convinced that the assessee was prevented by sufficient cause in filing the appeal in time. Hence, in the interest of substantive justice, we are inclined to condone the delay and admit the appeal of the assessee for adjudication. Though the assessee has raised several grounds of appeal, we find that the ld NFAC had passed this order ex parte without giving its independent finding on merits.
3. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 07 /02/2025.