What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing reasons beyond the assessee's control. The matter was restored to the file of the CIT(A) to pass a fresh order after considering the assessee's submissions.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to the counsel's personal family problems, leading to a delay in filing the appeal before the ITAT. The ITAT was also informed that the assessee's counsel could not attend the hearing before the CIT(A).

What were the issues?

Whether the delay in filing the appeal should be condoned due to the counsel's personal issues, and whether the ex-parte order passed by the CIT(A) violated principles of natural justice.

Shri Manoj Gupta, Mandi Gobindgarh vs ACIT | ITAT Chandigarh 2018

Income Tax Appellate Tribunal, DIVISION BENCH’B’, CHANDIGARH

Before: SMT. DIVA SINGH & SHRI B.R.R. KUMAR

Hearing: 19/03/2018Pronounced: 03/04/2018

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH

BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER

ITA No.854/Chd/2017 Assessment Year: 2012-13

Sh. Manoj Gupta Vs. The ACIT 3106, Ward No. 3 Circle Mandi Gobindgarh Mandi Gobindgarh

PAN No. AGAPP9448B

(Appellant) (Respondent)

Assessee By : Sh. Tej Mohan Singh Revenue By : Sh. Manjit Singh

Date of hearing : 19/03/2018 Date of Pronouncement : 03/04/2018

ORDER PER B.R.R. KUMAR A.M.

The present appeal has been filed by the Assessee against the order of the Ld. CIT(A), Patiala dt. 25/03/2016.

In the present appeal assessee has raised the following grounds:

That the Ld. CIT(A) has erred in law in dismissing the appeal ex-parte without affording a reasonable opportunity of hearing which is against the Principles of Natural Justice and as such the order passed is illegal, arbitrary and unjustified. 2. Without prejudice to the above, the Ld. CIT(A) has further erred in law as well as on facts in upholding the addition of Rs. 32,00,000/- on account of cash seized from him on 18/01/2012 in a summary manner without any reasoning and as such the addition upheld is illegal, arbitrary and unjustified. 3. The appeal has been barred by 353 days. The assessee has submitted

affidavit affirming the following :

That the above Income Tax Appeal against the order dt. 25/03/2016 passed by the CIT(A), Patiala was filed on 23/05/2017 which was late by 353 days. 2. That the order of the CIT(A), Patiala was received on 05/04/2016 in the office of the local counsel of the assessee Shri. Charanjeet Tulani. 3. That Shri. Charanjeet Tulani Advocate was not attending to his office regularly due to certain personal family problems and as such he was unable to file the appeal before the Hon’ble Bench in time.

That the Income Tax Authorities contacted Shri. Charanjeet Tulani Adovcate for depositing the demand of tax of the assessee Shri. Manoj Gupta. 5. That it was only at this juncture that the counsel realized that the appeal had not been filed against the order of the CIT(A) and he contacted Shri. Tejmohan Singh Advocate for filing of appeal. 6. That immediately corrective measures were initiated and the appeal was filed though belatedly on 23/05/2017. 7. That the Counsel of the assessee Shri. Charanjeet Tulani Advocate as well as the assessee have filed their respective affidavits acknowledging the facts mentioned supra.

Ld. DR has objected in principle to the condonation of delay. However owing to the peculiarities of the case it was submitted that an appropriate decision may be taken by the Bench.

We have gone through the reasons given by the assessee. We found that the order has been received by the local counsel which could not be considered for further appeal in time as the local counsel is preoccupied with his own family problems. Having contacted by the Department for payment of dues, the assessee has been made aware of the disposal of his case by the Ld. CIT(A) and then he has promptly acted and filed appeal before the Tribunal on 23/05/2017. Hence we find that the assessee is prevented to act in time by the reasons beyond his natural control. Hence the delay is hereby condoned.

It was submitted that the counsel of the assessee could not even attend the hearing before the Ld. CIT(A) leading to passing of an ex-parte order.

Before us it was submitted that given an appropriate opportunity, he would participate before the Ld. CIT(A). Hence we deem it fit to restore the matter back to the file of Ld. CIT(A) to pass an order after taking into consideration the submission made by the assessee. And we hereby direct the assessee to comply promptly to the notices issued by the Ld. CIT(A).

In the result appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court.

Sd/- Sd/- (DIVA SINGH) (B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 03/04/2018 AG Copy to: The Appellant, The Respondent, The CIT, The CIT(A), The DR

SHRI MANOJ GUPTA,MANDI GOBINDGARH vs. ACIT, MANDI GOBINDGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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