2025 (5) TMI 1773 - AT - Income Tax

Order passed u/s 144 (ex-parte) by AO - rejection of Condonation of delay application - appeal was filed before the CIT(A) which was late by 449 days - HELD THAT - It is an ex-parte order passed by the Assessing Officer and the appeal against that order has also been dismissed by the CIT(A) on technical ground without giving any findings on merit on the basis of material available on record. Therefore in the interest of justice to the Assessee we deem it fit to remand the matter back to the file of the CIT(A) for fresh adjudication after giving due and reasonable opportunity of hearing to the Assessee. Appeal is allowed for statistical purposes.

Summary

Summary:The Appellate Tribunal (ITAT Amritsar) allowed the Assessee's appeal against the Commissioner of Income Tax (Appeals) [CIT(A)] order dated 27.12.2023 for A.Y. 2017-18. The CIT(A) had dismissed the appeal as barred by delay of 449 days without condoning the delay or adjudicating on merits. The Tribunal noted the order under section 144 was ex-parte and the CIT(A) had not examined the case on substantive grounds. The Tribunal exercised its discretion to "condone the delay in filing of the appeal before the ITAT," finding no objection from the Departmental Representative. It held that dismissal on a purely technical ground without merit consideration was not in the interest of justice. Accordingly, the matter was remanded to the CIT(A) "for fresh adjudication after giving due and reasonable opportunity of hearing to the Assessee." The Tribunal emphasized that "all pleas available under the law shall remain so available to the assessee."The appeal was allowed for statistical purposes.