SHRI TIRUPATI BALAJI TRADERS,,NAINITAL vs. ACIT, NAINITAL

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ITA 214/DDN/2024Status: DisposedITAT Dehradun09 July 2025AY 2017-18Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding a reasonable cause. The appeal was restored to the CIT(A) for fresh adjudication on merits after providing one more opportunity to the assessee.

What were the facts?

The assessee filed an appeal against the ex-parte order of the CIT(A) which confirmed additions made by the AO. There was a delay in filing the appeal due to the firm's dissolution and the partner's lack of access to the IT portal.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing sufficient opportunity to the assessee. Whether the delay in filing the appeal should be condoned.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH: DEHRADUN

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWALShri Tirupati Balaji Traders,

For Appellant: Shri Pavan Kumar Nath, Adv
For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 08/07/2025Pronounced: 09/07/2025

(ASSESSMENT YEAR 2017-18) ACIT, Shri Tirupati Balaji Traders, Circle-3, 86 Ramsay Road, Vs. Nainital. Tallital, Nainital-263001, Uttarakhand. PAN-ACDFS8473Q (Appellant) (Respondent) Assessee by Shri Pavan Kumar Nath, Adv., Department by Shri A.S. Rana, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 09/07/2025 O R D E R

PER MANISH AGARWAL, AM:

1.

This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi (‘the Ld. CIT(A)’ for short) dated 30.05.2024 for Assessment Year 2017-18.

2.

At the outset, from the perusal of the orders of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned orders ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the additions made by the AO. Regarding delay in filing of appeal, an application algonwith affidavit Shri Tirupati Balaji Traders vs. ACIT is filed before us wherein it is stated that the firm got dissolved and partner did not access to IT Portal. When assessee sought advise from counsel for VSV, the fact of passing of order by CIT(A) came to the notice. Under these circumstances, appeal was filed delay. Ld. AR accordingly prayed for condonation of delay in filing the appeal and further prayed to delete the additions made on assumptions and presumptions.

3.

The Ld. CIT-DR supported the orders of the lower authorities.

4.

We have considered the facts of the case and perusal of the order of Ld. CIT(A) clearly shows that the Ld. CIT(A) has provided many opportunities and the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed off this appeal filed by the assessee by confirming the disallowance made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.

5. Under these facts and circumstances and in the interest of justice, we condone the delay as the assessee has successfully demonstrated that it has reasonable cause for delay in filing the appeal. Further this appeal is restored to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving one more opportunities to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A).

6.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced on 09.07.2025.

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