NIRMALA DEVI,SONIPAT vs. INCOME TAX OFFICER, SONIPAT

Brief facts of the case are that, an assessment order came to be passed on 29/12/2023 u/s 147 r.w. Section 144and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions.

The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) committed error in not condoning delay of 176 days though there was sufficient reason to condone the delay, the Ld. Counsel sought for condoning the delay and remand the matter to the file of Ld. CIT(A) for deciding the Appeal afresh by allowing the present Appeal.

Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. The Appeal of the Assessee has been dismissed by the Ld. CIT(A) on delay in latches as there was 176 days in filing the First Appeal. It was the case of the Assessee that the Assessee could not file the Appeal before the Ld. CIT(A) on time as the notice/s was not sent physically and order not received online as Assessee’s mobile was not linked to PAN. Considering the above facts and circumstances, we condone the delay of 176 days in filing the Appeal before the Ld. CIT(A). As the assessment order is also passed ex-parte, in the interest of justice, we restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.