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Facts
The assessee filed an appeal before the CIT(A) with a delay. The CIT(A) dismissed the appeal in limini due to insufficient cause for delay, without addressing the merits of the case. The assessee had also not complied during assessment proceedings.
Held
The Tribunal set aside the order of the CIT(A) and restored the matter to the Assessing Officer for de novo assessment. The assessee was directed to furnish all relevant documents and comply with revenue authority notices.
Key Issues
Whether the appeal should be restored for de novo assessment when the lower appellate authority dismissed it solely on grounds of delay without considering the merits, and the assessee offered to comply fully.
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 23.07.2024 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.
On perusal of the record, we find that there was a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal in limini without dealing with the issues on merits. We further note that the assessee had not complied even during the assessment Asst. Year : 2017-18 - 2– proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, due compliance will be made before the revenue authorities and all necessary details, clarifications, and explanations would also be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.