BABUBHAI MOHANBHAI SORATHIYA, RAJKOT V. AOMMISSIONER OF INCOME TAX (APPEALS), NFAC DELHI

ITA 344/RJT/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6295 (ITAT-RAJKOT)
• Duration Of Justice: 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-06-2024
• Assessment Year: 2007-2008
• Appeal Filed On: 05-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Assessee Lawyers: NITIN KAMDAR
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.344/RJT/2023 (Assessment Year: 2007-08) (Hybrid Hearing) Babubhai Mohanbhai Sorathiya, AAI Shri Gel MA Bhavan, Chora, Mavdi Gam, Rajkot- 360004 Vs. Commissioner of Income Tax (Appeals), NFAC, Delhi थायीलेखासं./जीआइआरसं./PAN/GIR No.: BHUPS6647H (अपीलाथ /Appellant) ( यथ /Respondent) नधा रतीक ओरसे / Assessee by : Shri Nitin Kamdar, A.R. राज वक ओरसे/Revenue by : Shri Ashish Kumar Pandey, Sr. DR स ु नवाईक तार ख/ Date of Hearing : 25/06/2024 घोषणाक तार ख/Date of Pronouncement : 26/06/2024 आदेश/ORDER PER ARJUN LAL SAINI, AM: The captioned appeal filed by the assessee, pertaining to Assessment Year 2007-08, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), (National Faceless Appeal Centre), Delhi vide order dated 31.05.2023, which in turn arises out of an assessment order passed by the Ld. Assessing Officer (AO) under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to “as the Act”), vide order dated 18.03.2015. I.T.A No.344/Rjt/2023 A.Y. 2007-08 Babubhai Mohanbhai Sorathiya vs. CIT(A) 2 2. The appeal filed by the assessee for Assessment Year 2007-08, is barred by limitation by 58 days. The assessee has moved a petition requesting the Bench to condone the delay. The ld Counsel stated that appeal order u/s 250 of the Income Tax Act, passed by the ld CIT(A) faceless appeal centre (NFAC) Delhi, dated 31/05/2023 has not delivered to assessee, on time, and it was also not delivered to authorized representative of the assessee. However, after conducting enough enquiry, the assessee, got the order of ld. CIT(A) and then after the assessee has filed the appeal before this Tribunal, therefore, in this process, the delay of 58 days has occurred, which may kindly be condoned. 3. On the other hand, the Ld. D.R. for the Revenue submitted that Ld. CIT(A) has passed the order on 31.05.2023 and assessee was supposed to file the appeal within 60 days from the date of receipt of the order of the Ld. CIT(A). The assessee did not explain the delay with cogent evidence. The assessee has also not explained that why he did not receive the order of the Ld. CIT(A) on time. Since, the assessee has not explained the sufficient cause for the delay, hence, the delay should not be condoned. 4. We have heard both the parties on this primary issue. The Ld. Counsel for the assessee argued that appellate order passed by the Ld. CIT(A) dated 31.05.2023 was not received on time by the assessee, as it was not being reflected in the Income Tax Portal. Besides the appellate order was not delivered on the address of assessee`s Income Tax Practitioner(ITP) and therefore, because of the communication gap, the delay of 58 days has occurred. We find that such I.T.A No.344/Rjt/2023 A.Y. 2007-08 Babubhai Mohanbhai Sorathiya vs. CIT(A) 3 delay is not intentional. Having regard to the reasons given in the petition, we condone the delay and admit the appeal for hearing. 5. On merit Ld. Counsel for the assessee, submitted that during the appellate proceedings the notices were not served on the assessee, therefore, assessee could not appear before the Ld. CIT(A). However, now the assessee undertakes the responsibility to appear before the Ld. CIT(A), therefore the matter may be remanded back to the file of the Ld. CIT(A) for fresh adjudication. 6. On the other hand, the Ld. D.R. for the Revenue submitted that assessee was negligent during the appellate proceedings and despite of issuance of four notices of hearings, by ld CIT(A), the assessee did not file the written submissions and documents/evidences before the Ld. CIT(A), therefore, assessee’s appeal may be dismissed. 7. We have heard both the parties and perused the relevant materials available on record. We note that during the appellate proceedings the notices were not served on the assessee, therefore, the assessee could not appear before the Ld. CIT(A) and hence, Ld. CIT(A) has passed the ex-parte order. We also find that Ld. CIT(A) has not considered all the material available on record to adjudicate the issue on merit. The Ld. Counsel for the assessee stated before the Bench that now the assessee undertakes the responsibility to submit the required documents and details before the Ld. CIT(A), therefore, one more opportunity should be given to the assessee to present his case before the Ld. CIT(A). We note that a perusal of the body of the impugned order, it is apparent that it is an ex parte order which has been challenged by the assessee for want of proper opportunity. We are of the view that one more opportunity should be given to the I.T.A No.344/Rjt/2023 A.Y. 2007-08 Babubhai Mohanbhai Sorathiya vs. CIT(A) 4 assessee to plead his case before the ld CIT(A). Therefore, considering the totality of the facts and circumstances, we deem it fit and appropriate in the interest of justice and fair play, to set aside the order of the ld. CIT(A) and remand the matter back to the file of ld CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 26-06-2024 Sd/- Sd/- (DINESH MOHAN SINHA) (A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Rajkot Dated: 26/06/2024 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Rajkot 6. Guard file. By order/आदेश से, Assistant Registrar/Sr. P.S./P.S. ITAT, Rajkot