VELUSAMY KARPAGAM,TIRUPUR vs. INCOME TAX OFFICER, WARD 1(3), TIRUPUR

Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 29-06-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 31-12-2018. The Registry has noted delay of 570 days in appeal, the condonation of which has been sought by Ld. AR. The Ld. Sr. DR opposed the same and alternatively, pleaded for levy of cost for inordinate delay.

In the assessment order, Ld. AO made certain additions. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 149 days. Aggrieved, the assessee is in further appeal before us.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to admit the appeal and grant another opportunity to the assessee to substantiate its case. The same would come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for de novo adjudication after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits on the basis of material on record. 4. The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024.