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Facts
The assessee's appeal was filed with a significant delay of 354 days. The primary grievance was that the notice of hearing was served on the assessee's Chartered Accountant's email, which was not communicated to the assessee, leading to an ex-parte order by the CIT(A).
Held
The Tribunal condoned the delay in filing the appeal. The Tribunal found that the CIT(A) had decided the issue ex parte without adjudicating on merits. Therefore, the appeal was restored to the file of the CIT(A) for de novo adjudication, with liberty to the assessee to raise fresh grounds and file fresh evidence.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without adjudicating the appeal on merits, and if the delay in filing the appeal should be condoned.
Sections Cited
144
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Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR
O R D E R PER M. BALAGANESH, A. M.: for AY 2012-13, arises out of the ld. National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No.CIT(A),Ghaziabad/11925/2019-20 dated 30.10.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 27.12.2019 by the Income Tax Officer ward 2(3)(4) at Hapur (hereinafter referred to as ‘ld. AO’).
At the outset, we find that there is a delay in filing of appeal by the Assessee before us by 354 days. Considering the reasons adduced in the Condonation Petition, we are inclined to condone the delay and admit the appeal of the Assessee for adjudication.
The main grievance of the Assessee is that the notice of hearing was served by the Learned CITA on the email of the Assessee's Chartered Accountant who had not intimated the same to the Assessee, which eventually led to dismissal of the appeal by passing an ex parte order by the Learned CITA.
None appeared on behalf of the assessee. We have heard the Learned DR and perused the materials available on record. On perusal of the order of the ld CITA, we find that the ld CITA had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld CITA for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is also given liberty to raise fresh grounds , if any, and file fresh evidences, if any, in support of his contentions. The assessee is directed to cooperate with ld CITA for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.