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Income Tax Appellate Tribunal, “SMC” BENCH, NAGPUR
Before: SHRI PARTHA SARATHI CHAUDHURY, JM
The Asstt. CIT, Central Circle 12) Nagpur Respondent Appellant by : Shri Saket Bhattad (through virtual) Respondent by : Shri G.J. Ninawe (through virtual) Date of Hearing : 27-10-2022 Date of Pronouncement : 28-10-2022 ORDER This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-3, Nagpur dated 24-01-2018 for assessment year 2009-10 as per the grounds of appeal on record.
That on the date of hearing, the assessee had asked for adjournment through adjournment petition filed before me. This adjournment petition is rejected and the case is heard on merits.
At the outset, it is found that the appeal is time-barred by 934 days. In this regard, the assessee has filed an affidavit and condonation petition. Substantiating the contents of the affidavit for condoning the delay, the ld. A.R for the assessee appearing virtually submitted that one of the Directors of the assessee-company is the deponent in the affidavit and that the said director’s father had expired during the relevant time, who was looking after the Income-tax matters of the assessee- company. Due to this reason there occurred a delay of 934 days. I find that the reasons are absolutely “Vis-Major” or ‘an act of God’ and beyond human control.
2 ITA 109/NAG/2020 Lakhi Packaging Pvt. Ltd. A.Y. 2009-10 There is no deliberate or malafide intention of the assessee in causing the delay. The ld. D.R did not raise any objection for condonation of delay. The delay is therefore, condoned and the appeal is heard on merits.
Referring to the grounds of appeal, specificlally ground No. (1), the ld. A.R submitted that the ld. CIT(A) has passed an ex parte order dismissing the appeal only on the premise of non-appearance by the assessee without adjudicating on merits. The ld. A.R submitted that due to the demise of the father of the director who had deposed in the affidavit before the Bench, for this same reasons there was non- appearance before the first appellate authority.
5. I have perused the ld. CIT(A)’s order and the relevant materials on record. I have also heard the submissions of the parties. The ld. CIT(A) has passed an ex- parte order where the rights and liabilities of the parties have not been adjudicated substantially on merits. The ld. CIT(A) has dismissed the appeal of the assessee on the ground of non-attendance by the assessee without adjudicating on merits. The assessee has filed an affidavit before me and also stated that due to unfortunate death of the person who was looking after the Income-tax matters they could not represent their case before the ld. CIT(A). It is also true that due to non-attendance by the assessee and due to non-filing of any written submissions by the assessee the ld. CIT(A) did not had opportunity to examine the merits of the case. Before me, the ld. A.R for the assessee has prayed for one more opportunity to represent their case before the ld. CIT(A) so that proper adjudication is done on merits before him. The ld. D.R raised no objection if the matter is restored to the file of the ld. CIT(A).
6. I have heard the parties herein. In the interest of justice, I set aside the order of the ld. CIT(A) and remand the matter back to his file for re-adjudication as per law considering the merits of the case and at the same time I also direct the assessee to 3 ITA 109/NAG/2020 Lakhi Packaging Pvt. Ltd. A.Y. 2009-10 furnish all relevant details/documents before the ld. CIT(A) and represent their case on merits. In the result, appeal of the assessee is allowed for statistical purposes. 7.
Order pronounced in the open court on 28th October, 2022.