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Income Tax Appellate Tribunal, “SMC”BENCH KOLKATA
Appearances by: Assesseere presented by : Shirshijit Dutta Department represented by : Supriya Pal, Add. CIT, Sr. DR Date of concluding the hearing : September 23, 2024 Date of pronouncing the order : September 24, 2024 ORDER Per Sonjoy Sarma, Judicial Member:
This appeal filed by the assessee pertaining to the Assessment Year (in short „AY‟) 2017-18is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the „Act‟) by the Ld. Commissioner of Income Tax,National Faceless Appeal Centre (NFAC), Delhi,dated
The Assessee has raised the following grounds of appeal:
“1. On the fact and circumstances of the case the order passed u/s 250 of the IT Act by Ld. Commissioner of Income Tax Appeal is bad in law and deserve to be quashed 2. On the fact and circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeal) error is not condoning the delay, and dismissing the appeal in gross negligence of provision of Sec 3(1)(b) of the taxation and other laws by (relaxation and amended of certain provision (Closed Act 2020).
On the fact and circumstances of the case and in law the Ld. Commissioner of Income Tax Appeal has error was not considered the petition delay for condonation submitted by your appellant and dismissing the appeal in summary manner.
On the fact and status record of the income tax portal a Notice bearing no. ITBA/AST/S/215/2019- 20/1021410537(1) dtd. 30.11.2019 shown in the portal towards demand tax of Rs. 1243642/-during the captioned period along with computation sheet u/s 143(3). The said notice uploaded by Assessing Officer Circle 37 without copy of the Assessment Order (the photocopy of the system portal is enclose herewith). Due to above fact your appellant submitted written letter before the Ld A.O. by post for send the copy of the Assessment Order that your assessee can submit the Appeal Petition against the demand notice. The Ld. A.O without mailing the said document handed over the Assessment Order hardcopy to your assessee authorized representative on 23 03.2021 and on orafter received the Assessment Order your appellant filed the appeal petition through online dtd. 19.04.2021.
5. On the fact and circumstances of the case that in the procedure of appeal petition the notice of demand and notice of order received in the both case is same but your appellant case received the demand notice on 30-11-2019 and received the assessment order on 23-03-2021 which is noted in the form 35 due to above difference date your appellant submitted actual condonation for delay filling of the appeal before the Ld. CIT But Ld. CIT without material of fact for delay passed the order that the appeal is rejected. Ground arrived that the another notice issued by the department which is duly received by your appellant and said basis the appeal case is rejected by without verify the material of document 6. On the fact and circumstances of the case in another view of law where service order received by your appellant on 22.03.2021 and appeal is initiated on 19.04.2021 there is no any delay.
On the fact and circumstances of the case the proceeding of income tax matter who look after the case also transfer being organization is a Govt. society there is several persons appointed by the Govt. as 2 Minerva Natya Sanskriti Charcha Kendra time to time requirement to look after the society. The further follow up to collect assessment order at in the time the covid pandemic spread all over India with effect from March 2020 That your appellant craves leave to add, to alter, to amend, modify substitute delete and/or rescind all or any of the grounds of appeal
on or before the final hearing if necessity so arises.”
3. At the time of hearing, the Ld. AR stated that the impugned order passed by the Ld. CIT(A) is an ex-parte order without considering the prayer for condonation of delay in filing the appeal andthe assessee did not get any opportunity to represent its case properly. Therefore, another opportunity may be given to the assessee so that assessee can represent its case properly before the Ld. CIT(A).
4. On the other hand, the Ld. DR objected to such prayer made by the AR of the assessee,he stated that ample opportunities have been given to the assessee before passing such impugned order. However, the assessee nor its representative filed any response in compliance to the notices issued by the CIT(A). Therefore, the Ld. CIT(A) has no other alternative but to pass as an ex-parte order. We after hearing the rival submission of the parties and perusing the material available on record. We find that the impugned order passed by the Ld. CIT(A) is an ex-parte order without considering the prayer for condonation of delay in filing the appeal. Although notices were served upon the assessee but AR of the assessee did not represent the case properly and due to this reason, an ex-parte order was passed against the assessee. We afterconsidering the facts of the case, and interest of justice find it necessary to remand back the whole issue to the file of the Ld. CIT(A) by condoning the delay in filing the appeal before Ld. CIT(A) with a direction to re-examine the issue afresh after affording reasonable opportunity of being heard to the assessee. Assessee is also directed to appear before the Ld. CIT(A) as and when notice for hearing issued from Ld. CIT(A)on such 3 Minerva Natya Sanskriti Charcha Kendra datewithout any fail. In terms of the above, the appeal of the assessee is allowed for statistical purposes.
In the result, appeal of the assessee isallowed for statistical purposes. Kolkata, the 24th September, 2024.