TMI Blog2023 (3) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... ial justice are pitted against each other, the cause of substantial justice may be preferred. Thus, keeping in view such principle, the delay in filing the appeal is condoned. Now adverting to the merit of the case. CIT(A) has dismissed the appeal of assessee without discussing the grounds of appeal in an ex parte proceeding - As recorded while considering the condonation of delay, assessee submitted that he was not informed by his earlier representative and the assessee is not well-versed with the faceless hearing. The notice if any was not served to the assessee directly rather may have been sent on e-mail on his earlier representative who has not informed the assessee The assessee remained unrepresented before the ld. CIT(A), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of Income tax Authorities/CIT(A). His consultant has not informed about the decision of ld. NFAC/CIT(A), if communicated to him through e-mail or not. In September 2022, the assessee realised that his appeal is dismissed when demand of recovery was pressed. The assessee immediately obtained the order of ld. CIT(A) and contacted new consultant. In October, 2022, the assessee contacted C.A. Shri Priyesh Ghetia of G B Laddha Co at Vapi. After discussing the matter with him, he advised the assessee to file appeal before the Tribunal at Surat. For filing of appeal before the Tribunal at Surat, the assessee contacted me (Suresh Kabra, CA). As per discussion, the appeal fees was paid on 08/12/2022 for both the years. Unfortunately, all of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not filed his submission despite granting sufficient time and opportunity to the assessee. On the issue of condonation of delay, the ld. Sr. DR for the revenue submits that the assessee failed to show reasonable cause for condoning the delay. The appeal of assessee was dismissed in May, 2022 and that as per assessee s own averment, the assessee came to know of dismissal of appeal in September, 2022. The ld. Sr. DR for revenue prayed for dismissal of appeal for condonation of delay. 4. I have considered the submissions of the ld. AR of the assessee and the ld. Sr. DR for the Revenue on the issue of condonation of delay. As per submission of ld. AR of the assessee, the assessee realised about the dismissal of appeal in September, 2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee submitted that he was not informed by his earlier representative and the assessee is not well-versed with the faceless hearing. The notice if any was not served to the assessee directly rather may have been sent on e-mail on his earlier representative who has not informed the assessee. Considering the fact that the assessee remained unrepresented before the ld. CIT(A), therefore, I deem it appropriate to restore the appeal to the file of ld. CIT(A) to adjudicate the issue on merit. Needless to direct that before passing the order, the ld. CIT(A)/NFAC shall grant fair and reasonable opportunity of hearing to the assessee. The assessee is also directed to be more vigilant and to make compliance in time and without any further delay. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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