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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 19/09/2024 Date of Order – 19/09/2024
O R D E R PER V. DURGA RAO, J.M.
The assessee has filed these appeals challenging the impugned order of even date 18/12/2023, passed for the assessment year 2013–14 & 2014–15 and order dated 03/01/2024, for the assessment year 2021–12, by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”].
During the course of hearing, the Registry has pointed out that there is a delay of 24 days in filing the appeal for the assessment year 2014–15, and 2 The Bhandara District Central Co–operative Bank Ltd. 142 & 143/Nag./2024 there is also a delay of 8 days in filing the appeal for the assessment year 2021–22 before the Tribunal. While going through the record available before us, we find that the assessee has filed applications dated nil explaining the reason delay in filing the appeals for A.Y. 2014–15 and 2021–12, and stated that the assessee has requested the Income Tax Authorities, vide Form no.35, not to send notice online as the concerned Advocate was out of station for his marriage, the option to receive notice via physical delivery was specifically asked to avoid passing of such arbitrary ex–parte orders. Accordingly, the learned A.R. prayed before the Bench for condoning the delay in filing the subject appeals.
After considering the submissions of the learned Authorised Representative and averments made in the applications for condonation of delay, we are of the opinion that the assessee is prevented in filing the appeals belatedly and we are satisfied that the delay in filing the appeals is due to reasonable cause. Consequently, we condone the delay in filing the appeals for A.Y. 2014–15 and 2021–12 and admit the same for adjudication on merit.
During the course of hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A). The learned A.R. himself was out of station for his marriage and could not appear before the learned CIT(A) which resulted in passing ex–parte order.
3 The Bhandara District Central Co–operative Bank Ltd. 142 & 143/Nag./2024
On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed 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) gave opportunities to the assessee, 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 more opportunity should be given to the assesse to substantiate his 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 appeals for A.Y. 2013–14, 2014–15 and 2021–22 to the file of the learned CIT(A) and direct him to adjudicate the matters afresh 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.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 19/09/2024