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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH
Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member
ITA No. 213/Ahd/2023 Assessment Year 2012-13
Subhashbhai The DCIT, Narbheram Sompura, Circle-3(3), B-202, Vs Ahmedabad Ashwlekha Complex, Vejalpur Road, Jivraj Park, Ahmedabad-380051 PAN: AKTPS8898K (Respondent) (Appellant) Assessee Represented: Shri Rohan Thakkar, C.A. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 27-02-2024 Date of pronouncement : 06-03-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the assessee as against the exparte appellate order dated 03-03-2023 passed by Commissioner of Income Tax [Appeals], National Faceless Appeal Centre [NFAC], Delhi dismissing the appeal for not filing the condonation of 66 days in filing the above appeal observing as follows: "As intimated by Ld ITO on 14.12.2019 that the order has been submitted on 16.10.2019. However the assessee could not find the same under proceeding under 147 tab. As a reason the grievance has been made before Ld ITO. After clicking to all the tab under e proceeding tab the order was there under the
I.T.A No. 213/Ahd/2023 A.Y. 2012-13 Page No 2 Subhashbhai Narbehram Sompura vs. DCIT
heading issue letter. Thus assessee could see the same only on 14.12.2019. If this time limit is considered then there is no delay. Alternatively as stated by Ld ITO if the order is seen from DIN date then there is a delay of 30 days. The reason for delay is that I could not find the order in e proceeding date. I received SMS for respond to outstanding demand and therefore! came to know that the order has been passed however the same could not be located It was not placed under 147 proceedings as a reason the same could not be located. As soon as the same is located the appeal is submitted before your good honour. It is requested before your good honour to con done the delay in submission of appeal and oblige". 2. It is seen the reassessment order itself is an exparte order dated 16.10.2019. On 14.12.2019 recovery notice was communicated to the assessee, he verified the Income Tax portal and could not find the reassessment order under 147 tab. After verification from the Assessing Officer, it came to know that the reassessment order was found in the “issue letter” tab, (and the assessee produced the screenshot of the Income Tax portal of the Department as follows:
I.T.A No. 213/Ahd/2023 A.Y. 2012-13 Page No 3 Subhashbhai Narbehram Sompura vs. DCIT
It is thereafter the assessee filed the appeal on 21.12.2019 well before 30 days of service of the assessment order and the assessee claims that there is no delay in filing the above appeal but the Ld. CIT(A) dismissed the appeal without giving opportunity to the assessee and therefore liable to set aside.
We have gone through the materials available on record and we are of the considered opinion that there is no delay in filing the above appeal by the assessee before Ld. CIT(A). However the Ld. CIT(A) considered the date of the exparte reassessment order namely 16.10.2019 and calculated a delay of 66 days without taking into account, statutory time limit of 30 days provided under section 249(2)(b) of the Act. Thus we hereby set aside the case back to the file of Ld. CIT(A) with a direction to decide the appeal on merits, by giving proper opportunity of hearing to the assessee. Needless to say, the assessee should cooperate the hearing opportunity to be given by Ld. CIT(A) for passing orders on merits.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 06-03-2024 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 06/03/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A)
I.T.A No. 213/Ahd/2023 A.Y. 2012-13 Page No 4 Subhashbhai Narbehram Sompura vs. DCIT
DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद