SHRI MANJIT SINGH,JALANDHAR vs. INCOME TAX OFFICER WARD -4(3), JALANDHAR
What did the Tribunal hold?
The Tribunal condoned the short delay of 5 days. The CIT(A) was directed to adjudicate the appeal afresh on merits after granting the assessee a sufficient opportunity of being heard.
What were the facts?
The assessee filed an appeal before the CIT(A) with a delay of 5 days. The CIT(A) condoned the delay ex-parte without hearing the assessee on merits. The assessee contended that the department's portal was not working, preventing them from submitting reasons for the delay.
What were the issues?
Whether the CIT(A) erred in passing an ex-parte order without properly considering the reasons for the delay and granting an opportunity to be heard.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
This appeal has been filed by the assessee against the order dated 27.10.2011 passed by the Ld. Commissioner of Income Tax (Appeals)
National Faceless Appeal Centre (NFAC) Delhi challenging the direction of condonation of delay of 5 days by passing the order ex-parte qua the assessee.
Manjit Singh v. ITO 2. None appeared for the assessee, however, after hearing the ld. Addl.
CIT DR on the condonation issue of short delay of 5 days, it is decided to hear the appeal.
Admittedly, there was a delay of 5 days in filing the appeal by the appellant assessee before the ld. CIT(A). The ld. CIT(A) has stated that the assessee was specifically asked to submit for the reasons to delay of condonation which has not been complied with however, considering the period of short delay of 5 days. We are of the considered view, that such delay may have been considered liberally by the ld. CIT(A) in deciding the appeal on merits. The assessee has contended in the ground of appeal that he has not received any notice of hearing as the portal of the department was not working properly and no notice has been served by post or notice server physically. Therefore, the assessee was prevented by sufficient reasonable cause in attending the proceedings before the ld. CIT(A) to file the reasons for condonation of delay and reply for the notice is issued during the course of appellate proceedings.
4. Having heard the ld. DR perusal on the record and the impugned order, the short delay of 5 days is hereby condoned. The ld. CIT(A) is directed to adjudicate the appeal afresh on merits after granting sufficient
Manjit Singh v. ITO opportunity of being heard to the appellant assessee. No doubt the assessee shall cooperate in the fresh proceedings before the ld. CIT(A).
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.09.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr/PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T
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