DEEP ADDITIVES PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(3) PREVIOUSLY WARD- 1(1)(4), AHMEDABAD

The instant appeal filed at the instance of the assessee is directed against the order dated 25.08.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 27.12.2019 passed by the ITO, Ward-1(1)(4), Ahmedabad, under Section 143(3) r.w.s. 147 of the Act for Assessment Year 2014-15.

The appeal is barred by limitation for 29 days. In support of the same, the appellant filed an application. The crux of the submission before us in support of the delay is this that the appellant was not aware of the order passed by the Ld. CIT(A), NFAC, Delhi which was served on online portal of Department. On subsequent date, while visiting the said portal, the appellant has come to know about the order passed by the First Appellate Authority and hence, the delay in filing the appeal challenged the said order before us. In support of the cause explained by the appellant with a prayer to consider the same as genuine and to take a liberal approach in order to codone the same, the appellant relied upon several judgments passed by the Hon’ble supreme Court in the case of Collector, Land Acquisition, Anantnag and Anr. vs Mst. Katiji and Ors., reported in AIR 1987 SC 1353, New India Insurance Co. Ltd. vs. Smt. Santi Mishra, reported in AIR 197 SC 237, State of Kerala vs. e. k. Kuriyipe & Ors., reported in (1981) Supp. SCC 72 & Ors. Having regard to the facts and circumstances of the case, we find that the explanation rendered by the appellant seems to be genuine and, therefore, the delay is condoned.

Admittedly, the order passed by the Ld. CIT(A) is ex parte one. However, number of opportunities were given to the appellant by the First Appellate Authority but no compliance was (Deep Additives Pvt. Ltd. vs. ITO) A.Y.– 2014-15 - 3 – made and, therefore, the matter was finally dispose of confirming the order passing by the Ld. AO. Admittedly, the appeal was heard ex parte and finalized. Hence, in order to prevent the miscarriage of justice, we find it fit and proper to grant a further opportunity of being heard to the assessee and hence setting aside the issue to the file of Ld. AO with a direction upon him to pass a reasoned order upon granting opportunity of being heard to the assessee and upon considering the evidence on records or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee fails to co-operate with the Ld. AO, the authority will be at liberty to pass order strictly in accordance with law.

In the result, the appeal preferred by the assessee is allowed for statistical purposes.