Case Number: ITA 5515/DEL/2019
Appellant: Ashok Kumar Singh, Ghaziabad
Respondent: ITO WARD – 1(1), Ghaziabad
Assessment Year: 2014-15
Case Filed On: 2019-06-24
Order Type: Final Tribunal Order
Date of Order: 2022-05-19
Pronounced On: 2022-05-19
Before: Shri Kul Bharat, Judicial Member
For Assessee: None
For Revenue: Sh. Om Prakash, Sr. DR
Date of Hearing: 11.05.2022
Date of Pronouncement: 19.05.2022
This appeal, filed by the assessee Ashok Kumar Singh, is directed against the order of the learned Commissioner of Income-tax (Appeals), Ghaziabad, dated 26.03.2019, pertaining to the assessment year 2014-15. The primary issue in the appeal was the delay in filing the appeal and the subsequent request for condonation of the delay.
1. The order passed by the A.O. is bad in law and against the canon of taxation.
2. The A.O. has wrongly interpreted the law.
3. The A.O. has based the assessment on presumptions and assumptions rather than relevant evidence.
4. The A.O. did not provide an opportunity to be heard.
5. The CIT(A) erred in dismissing the appeal as out of time, ignoring the decision in the case of M/s Onkar Chandra Pankaj Kumar vs. Commissioner of Sales Tax.
6. The delay in filing the appeal was due to the counsel’s involvement in time-barred GST/VAT returns.
7. The A.O. erred in applying an 8% profit rate on total receipts without confronting the appellant.
8. The A.O. erred in applying an 8% profit rate while the appellant declared income at 4%.
9. The A.O. applied an 8% profit rate based on a case that was not confronted to the appellant.
10. The construction site was sealed by the Ghaziabad Development Authority, affecting the market price and project timeline.
11. The CIT(A) issued an ex-parte order without considering the facts of the case.
12. The CIT(A) did not provide adequate opportunity for hearing.
13. The CIT(A) recorded incorrect facts and findings.
14. The appellant requests leave to add, modify, amend, or delete any grounds of appeal at the time of hearing.
No one appeared on behalf of the assessee at the hearing. It is seen from the record that on the last date of hearing, there was no representation on behalf of the assessee. The notice of hearing sent to the assessee through speed post was returned with the remark “left”. The appeal of the assessee was heard ex parte, and in that process, the learned DR was heard and the material available on record was reviewed.
Learned DR supported the orders of the authorities below and pointed out that the learned CIT(Appeals) dismissed the appeal of the assessee being barred by time.
The learned CIT(Appeals) noted that the appeal filed by the assessee was delayed by more than one month. The appellant explained that the delay was due to the counsel being involved in filing time-barred GST returns. The CIT(A) found the reason for the delay to be casual and unjustifiable.
The Tribunal, considering the principles of natural justice, concluded that the assessee should have been given an opportunity to represent his case. There was no indication that the delay was a deliberate attempt to gain an advantage. The Tribunal condoned the delay and restored the grounds to the CIT(A) for a decision on merit, after providing a reasonable opportunity of being heard to the assessee.
Order pronounced in the open court on 19th May, 2022.
Members:
(Kul Bharat) Judicial Member
Copy forwarded to:
By Order
Assistant Registrar, ITAT, New Delhi
Appeal Delay Condonation: Ashok Kumar Singh vs. ITO for Assessment Year 2014-15
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