Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1313 - AT - Income TaxCondonation of delay - Delay of 1639 days - HELD THAT;- As basically the appeal has been filed after huge days of the ld. CIT’s order but almost one and a half year is attributable to COVID period, i.e. 15.3.2020 till 2.11.2021. This appeal has been presented before the Tribunal on 2.11.2021. If credit of number of days allowed by the Hon’ble Supreme Court in [2022 (1) TMI 385 - SC ORDER] regarding cognizance for extension of limitation, even then there is substantial delay at the part of the assessee but we are of the view that the delay is for sufficient and reasonable cause. Moreover, making the appeal time barred has not been used by the assessee as a tactics to avoid the litigation with the Revenue because such strategy would not give any benefit to the assessee in this type of litigation. Therefore, we condone the delay and proceed to decide the appeal on merit. Ex-parte appeal decided by assessee - CIT(A) passed the order ex-parte without considering the merits of the case as the assessee could not attend the hearing before the ld. CIT(A) on the dates fixed for hearings - HELD THAT:- We find that the ld. CIT(A) has decided the appeal ex-parte as the assessee could not be served the notices of fixing dates for hearing due to change of address. Under these circumstances, we are of the considered view that the assessee should be given one more opportunity to present his case on merit. Accordingly, we restored to the appeal back to the file of the AO to decide the same after affording reasonable opportunity of hearing to the assessee.
|