9911796707
TMI Blog2025 (5) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... there has been a delay of 536 days in filing the appeal by the assessee before the Tribunal. In this regard, the assessee has submitted an affidavit explaining the reasons for the delay. 2.1 It was explained that the appeal against the assessment order was originally filed in physical form on 18 January 2017. Later, due to Notification No. 76 of 2020 S.O. 3296 (E) dated 25 September 2020, the appeal was migrated to the National Faceless Appeal Centre (NFAC). Thereafter, the NFAC issued multiple notices on different dates to the assessee, informing him about the hearing dates. However, all such notices were issued during the COVID-19 period, except for one notice dated 1 March 2023. 2.2 The assessee was under the bona-fide belief that he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited for the delay, we observe that the employee whose email ID was used in Form 35 had left the assessee's organization. Due to this, the assessee was unaware of the order passed by the learned CIT(A). This point raised by the AR was not disputed by the ld. DR. 5. Considering the above reason, we find that there is a reasonable cause that prevented the assessee from filing the appeal within the statutory time limit. Accordingly, we condone the delay in filing the appeal and proceed to adjudicate the matter on merits. On the merits of the case: 6. We observe that the learned CIT(A) dismissed the appeal ex-parte as there was no representation from the assessee. While it is true that the assessee did not appear before the ld. CIT(A), it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the Stay Petition filed by the assessee: 8. The assessee has already paid more than 20% of the outstanding demand. Additionally, the assessee appears to have a strong case on merits. Therefore, we are of the view that the balance of convenience lies in favour of the assessee. Accordingly, we grant a stay on the recovery of the remaining outstanding demand by the Revenue. Hence, we also direct the Revenue to lift the attachment on the assessee's bank account. Hence, the stay petition filed by the assessee is allowed. 9. In the result, the stay petition filed by the assessee is allowed. 10. In the combined result, the appeal of the assessee is allowed for statistical purposes whereas the stay petition filed by the assessee is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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