2024 (6) TMI 793 - AT - Income Tax

Validity of assessment passed u/s 143(3) r.w.s. 153A - CIT(A) has concluded the appellate orders based on the written submissions filed by the assessee after a period of more than four years without affording any opportunity of being heard to the assessee to explain its case - HELD THAT - As in the interest of natural justices we are of the opinion that the assessee shall be afforded one more opportunity to substantiate his case before the ld. CIT(A). Accordingly we set aside the appellate orders and remit the matter back to the file of the ld. CIT(A) for fresh adjudication in accordance with law after affording reasonable opportunity of being heard to the assessee.Appeals filed by the assessee are allowed for statistical purposes.

Summary

Issues involved: Delayed filing of appeals, assessment proceedings u/s 143(3) r.w.s. 153A of the Income Tax Act, 1961, appellate orders by CIT(A), delay in concluding appellate orders, opportunity to substantiate case before CIT(A).

Delayed filing of appeals: The appellant's appeals were delayed by 30 days, but the delay was condoned as the appellant provided sufficient cause for the delay, and the appeals were admitted for adjudication.

Assessment proceedings u/s 143(3) r.w.s. 153A of the Income Tax Act, 1961: The Assessing Officer concluded the assessment proceedings for the assessment years 2012-13, 2014-15, and 2015-16. The undisclosed income earned by the assessee was determined through proceedings under section 132A of the Act. The Assessing Officer assessed the total income of the assessee for each year after making various additions.

Appellate orders by CIT(A): The appellant appealed before the CIT(A) for all three assessment years. The CIT(A) partly allowed the appeals after considering the submissions of the assessee.

Delay in concluding appellate orders: The CIT(A) concluded the appellate orders after a significant delay of more than four years based on written submissions filed by the assessee without affording an opportunity of being heard. The Tribunal found this delay unjust and remitted the matter back to the CIT(A) for fresh adjudication after providing a reasonable opportunity for the assessee to substantiate their case.

Opportunity to substantiate case before CIT(A): The Tribunal set aside the appellate orders and remitted the matter back to the CIT(A) for fresh adjudication in accordance with law after affording the assessee a reasonable opportunity to be heard. All the appeals filed by the assessee were allowed for statistical purposes.