2025 (6) TMI 1829 - AT - Income Tax

Condonation of delay - delay of 134 days - disallowance u/s.43B - HELD THAT - There is a delay of 134 days in the present appeal for which the assessee has filed an application for condonation of delay. DR opposed the application filed by the assessee for condonation of delay. We have seen the application for the condonation of delay duly supported by a sworn affidavit of the Director of the assessee-company. For the reasons mentioned in the condonation application we hereby condone the delay of 134 days and proceed to decide the appeal on the merits. Today when the matter was called up for hearing none appeared on behalf of the assessee despite proper service of notice. However this being an old appeal we dispose of this appeal on merits. CIT (A) has not at all adjudicated the disallowance u/s.43B in a judicious manner. Therefore we restore this matter to the file of the jurisdictional AO to decide the matter in accordance with law. Needless to say the AO shall afford meaningful opportunity of being heard to the assessee before passing any order. Appeal filed by the assessee is allowed for statistical purposes.

Summary

Summary:The Appellate Tribunal (ITAT Cochin), per Judicial Member Prakash Chand Yadav, heard the assessee's appeal against the National Faceless Appeal Centre / CIT(A) order dated 27.12.2022 for AY 2017-18. Despite a 134-day delay in filing the appeal, the Tribunal condoned the delay based on the sworn affidavit of the assessee's Director. The assessee did not appear at the hearing, but the Tribunal proceeded to decide on merits. The learned DR relied on lower authorities' orders. The Tribunal observed that the learned CIT(A) "has not at all adjudicated the disallowance u/s.43B amounting to Rs. 68,72,247/- in a judicious manner" and accordingly restored the issue to the jurisdictional Assessing Officer for fresh adjudication "in accordance with law," directing that the AO must provide a "meaningful opportunity of being heard" to the assessee. The appeal was allowed for statistical purposes.