NIMMAGADDA SRIDEVI,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME, CIRCLE - 3(2), BASHEERBAGH, HYDERABAD

At the outset, learned AR submitted that all the notices in the first appeal were sent by e-mail to the Chartered Accountant, who was representing assessee before the learned CIT(A), but such a Chartered Accountant not having any experience of conducting the appeals before the learned CIT(A), failed to properly respond to such notices and did not inform the assessee intime, and that is the reason why the first appeal was decided ex parte. Learned AR also submitted that the order of the first appellate authority in the said case was received by his office on 30/10/2023. Since he was held up with his son’s marriage and ill health of his elder brother, could not attend his office properly, which caused four days delay in filing this appeal before the Tribunal. In this respect, learned AR filed an affidavit. He further submits that the assessee does not stand to gain by allowing the first appeal to be decided ex parte or in filing this appeal with any delay. In these circumstances, he prayed that given an opportunity in the interest of justice, the assessee is prepared to appear before the learned CIT(A) and to conduct the first appeal diligently.

Per contra, learned DR submitted that the assessee failed to avail as many as nine opportunities granted by the learned CIT(A) and, therefore, no further opportunity could be granted to assessee and since there are no merits in this appeal, the same may be dismissed.

On a careful consideration of the submissions made on either side and on a perusal of record, we are of the considered opinion that the assessee does not stand to gain by allowing the first appeal to be decided ex parte or in filing this appeal with any delay, and the highest that would happen by giving an opportunity to her, is that a cause can be decided on merits. In these circumstances, in the interest of justice, we are inclined to grant an opportunity to the assessee, by condoning the delay, so that the assessee can appear before the learned CIT(A) and conduct the first appeal diligently.

With this view of the matter, we set aside the impugned order and restore the appeal to the file of the learned CIT(A) to take a fresh view in accordance with law, affording an opportunity of being heard to the assessee.

In the result, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 26th day of February, 2024.