ANITA SNEHADEEP SONI,NAGPUR vs. ITO WARD 4(4), NAGPUR

The assessee has raised following grounds:–

Whether the Hon'ble CIT(A) is justified in law and fact in passing an order in breach of principle of natural justice.

The appellant craves leave to add, alter, modify and withdraw any grounds before or during the course of appellate proceedings.”

During the course of hearing, the Registry has pointed out a delay of 138 days in filing the present appeal before the Tribunal. While going through the record available before us, we find that the assessee has filed a letter dated 30/11/2024, requesting the Bench for condoning the delay in filing the present appeal. The reason for the delay in filing the appeal, as contained in the letter dated 30/11/2024, are as under:– “1. That the Appellant/Applicant is filing the present appeal against order dated 04/10/2023 passed by the Ld. Commissioner of Income Tax (Appeals), NFAC, under section 147 r.w.s 144 of the Income Tax Act, 1961.

That the order under appeal is issued on the Assessee on 04/10/2023 because of which the appeal was to be filed on or before the 03/12/2023. However the same is being filed on 19/04/2024, hence there is an inordinate delay of 138 days in filing the appeal.

That, accordingly, the present appeal is being filed along with the application of condonation of delay in filing of the appeal.

The appellant is small business woman, homemaker and all her financial transactions were managed by her husband. Her husband was unaware of the notices and order issued by Commissioner (appeals). When the recovery notice came at the permanent address of the appellant then he became aware of the demand. Therefore the appellant could not file the appeal within due time hence this delay in filling application.

That in these unfortunate and unavoidable circumstances, appellant could not file the appeal within due time. The present application is being filed bonafide.

That the balance of convenience is in favour of Appellant. If the present application is not allowed, great prejudice would be caused to the Appellant. In view of the above, it is most humbly prayed that this Hon'ble Tribunal be pleased to condone the delay of 138 days in filing the appeal and direct the Registry to place the same on record.”

In support of the request for condonation application dated 30/11/2024, the assessee the assessee has also filed Affidavit in support thereof duly sworn which are placed on record.

After considering the submissions of the learned Authorised Representative and averments made in the affidavit, we are of the opinion that the assessee is prevented in filing the appeal belatedly and we are satisfied that the delay in filing the appeal is due to reasonable cause. Consequently, we condone the delay of 138 days in filing the present appeal and admit the same for adjudication on merit.

When this appeal is taken up for hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one opportunity may be granted by restoring the matter to the file of the learned CIT(A) to enable the assessee to substantiate its case before the learned CIT(A).

On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assesse, however, the assessee did not appeared before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).

We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) granted opportunities to the assessee to substantiate its 4 Anita Snehadeep Soni case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assesse to substantiate her case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 12/12/2024