Case Number: ITA 2986/DEL/2022
Appellant: Prakash Vill Kachera Varshad, Greater Noida
Respondent: ITO, Ward 2(4), Noida
Assessment Year: 2011-12
Result: Final Tribunal Order
Case Filed on: 2022-12-22
Date of Order: 2023-03-31
Pronounced on: 2023-03-31
This case involves Prakash Vill Kachera Varshad (Appellant) and the Income Tax Officer (ITO) (Respondent). The appellant filed an appeal against the order passed by the National Faceless Appeal Centre (NFAC) for the assessment year 2011-12. The primary issue in this case was the delay of 60 days in filing the appeal, which the appellant sought to condone.
The appellant argued that the delay in filing the appeal was due to a reasonable cause and should be condoned. The appellant’s counsel submitted that the first appellate authority disposed of the appeal ex parte without providing a proper opportunity for the appellant to be heard. It was also contended that the appellant did not receive the hearing notices uploaded on the ITBA portal.
The tribunal, presided by Judicial Member Shri Saktijit Dey, considered the submissions from both parties and reviewed the materials on record. The tribunal noted that the impugned order was passed in the absence of the appellant, indicating that the appellant did not get a fair opportunity to represent his case before the Commissioner (Appeals).
The tribunal found that the delay in filing the appeal was due to a reasonable cause and decided to condone the delay. The tribunal emphasized the importance of providing a fair opportunity to the appellant to present his case.
The tribunal observed that the first appellate authority disposed of the appeal ex parte, which was not in the interest of fair play and justice. Therefore, the tribunal set aside the impugned order and restored the issues back to the Commissioner (Appeals) for fresh adjudication.
The Income Tax Appellate Tribunal (ITAT) allowed the appeal for statistical purposes and directed the Commissioner (Appeals) to provide a reasonable opportunity for the appellant to be heard. The tribunal also directed the appellant to respond to the hearing notice issued by the Commissioner (Appeals) and cooperate in the finalization of the appellate proceedings.
In conclusion, the ITAT set aside the impugned order and remanded the case back to the Commissioner (Appeals) for fresh adjudication, ensuring that the appellant gets a fair opportunity to present his case. The appeal was allowed for statistical purposes, and the tribunal pronounced the order on 31st March, 2023.
Order
This is an appeal by the assessee against order dated 23.08.2022 passed by the National Faceless Appeal Centre (NFAC) pertaining to the assessment year 2011-12.
Condonation of Delay
The registry has pointed out a delay of 60 days in filing the appeal. The assessee has filed an application dated 02.12.2022 seeking condonation of delay. After considering the submissions of the parties, the tribunal condoned the delay and admitted the appeal for adjudication on merits.
Ex Parte Disposal
The limited grievance of the assessee is against the ex parte disposal of the appeal by the first appellate authority. The assessee’s counsel submitted that proper opportunity of hearing was not granted, as the notices uploaded in the ITBA portal were never received by the assessee.
Fresh Adjudication
The tribunal set aside the impugned order and restored the issues back to the Commissioner (Appeals) for fresh adjudication after providing reasonable opportunity of being heard to the assessee. The assessee was directed to respond to the hearing notice and cooperate in the finalization of the appellate proceedings.
Result
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 31st March, 2023
Judicial Member: Shri Saktijit Dey
Dated: 31st March, 2023.
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (Appeals)
5. DR
Assistant Registrar, ITAT, New Delhi
Prakash Vill Kachera Varshad vs. ITO – Case Filed for Delay Condonation – ITA No. 2986/DEL/2022
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