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Facts
The appeal was filed against an order of the CIT(A) NFAC, Delhi. The original appeal before the CIT(A) was dismissed ex-parte due to the assessee's non-appearance. The assessee cited illness and age as reasons for delay and inability to coordinate.
Held
The Tribunal condoned the 137-day delay in filing the appeal. It was held that the CIT(A) had not considered the merits of the case and the assessee was denied a reasonable opportunity of being heard.
Key Issues
Whether the appeal before the CIT(A) should be restored for fresh adjudication after condoning the delay, considering the assessee was denied an opportunity of being heard.
Sections Cited
143(3), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
Kulandaiyappan Chinnuramakrishnan Income Tax Officer, C/o. M/s.S.Sathiyanarayanan, Non-Corp Ward-3(3), Advocates, F1, PRP Block – Rose Park, Coimbatore No.10 Santhi Nagar, 1st Cross Adambakkam, Chennai-600 088. [PAN: ARUPC4515F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri S.Sathyanarayanan, Advocate प्रत्यर्थी की ओर से /Respondent by : Mr.Chinthapalli Meher Chand, JCIT सुिवाई की तारीख/Date of Hearing : 22.10.2024 घोर्णा की तारीख /Date of Pronouncement : 08.11.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1060794200(1) dated 12.02.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017- 18. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 12.02.2024 passed by NFAC, Delhi.
2.0 It has been noted that there is a delay of 137 days in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that it is suffering from various illness post Covid-19, and could not file the appeal in time. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 143(3) dated 20.12.2019 and that the appeal was dismissed on account of non-appearance. The Ld. AO had made an addition of Rs.17,50,000/- on account of unexplained cash deposits made during demonetization period. Before the Ld. First Appellate Authority the assesse filed appeal with statement of facts and accompanying documents. The Ld. CIT(A) however chose to dismiss the appeal on the premise on non-appearance. The Ld. Counsel for the assesse pleaded that the assesse has been denied reasonable opportunity of being heard. It was submitted that the assesse is 75 year old man having several health issues and hence could not make effective timely coordination with the chartered account leading to delay in filing of appeal and also deficient compliance before the Ld. CIT(A). It was accordingly prayed that one more chance be accorded and the matter may be considered for restoration to Ld. CIT(A) for fresh adjudication. The Ld. Counsel for the assesse assured that full compliance would made now. The Ld. DR proposed that cost may be levied upon the assesse. 4.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the assesse as to why it could not prosecute its case. We have also noted that apart from merely harping on the issue of non-appearance by the assesse the Ld. CIT(A) has not touched upon merits of the case.
5.0 We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. CIT(A) for readjudication after giving opportunities of being heard to the assesse and to pass a speaking order. He will be at liberty to call for any remand report from the Ld. AO if warranted by the facts of the case. The assesse shall be bound to comply to all the notices and details called by the Ld. CIT(A). Any non- compliance from the assesse side shall be adversely viewed. Accordingly, we set aside the order of the Ld. First Appellate Authority and direct him to readjudicate the matter de novo. Accordingly, the 4 -: grounds of appeal raised by the assesse are allowed for statistical purposes. 6.0 In the result, the appeal of the assesse is allowed for statistical purposes. Order pronounced on 8th , November-2024 at Chennai.