PARAMPREET KAUR,NAWANSHAHAR V. INCOME TAX OFFICER WARD, NAWANSHAHAR

ITA 115/ASR/2024

AI Insights

The case involves Parampreet Kaur, an NRI, who appealed against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, which dismissed her appeal as belatedly filed. The original assessment for the year 2017-18 was conducted ex-parte under section 144 by the Assessing Officer. The CIT(A) rejected her application for condonation of delay in filing the appeal, which was late by 449 days, without considering the merits of the case. The ITAT found that the dismissal on technical grounds without addressing the substantive issues was not in the interest of justice and thus remanded the case back to the CIT(A) for a detailed examination on merits after condoning the delay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 474068 (ITAT-AMRITSAR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: DAVINDER PAL SINGH
• Assessee Lawyers: TARUN BANSAL
• Keywords: Condonation of delay; Principle of natural justice
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 115/Asr/2024 Ǔनधा[रण वष[ / Assessment Year : 2017-18 Parampreet Kaur, Barnala Khurd Po Rahon Nawashahar Vs. बनाम The ITO, Ward, Nawashahar èथायी लेखा सं./PAN NO: BSFPK3719N अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Virtual Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Tarun Bansal, Advocate and Shri Lakshay Bansal, CA राजèव कȧ ओर से/ Revenue by : Shri Davinder Pal Singh, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 17.12.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 31.12.2024 आदेश/Order Per Krinwant Sahay, AM: Appeal in this case has been filed by the Assessee against the order dated 27.12.2023 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (NFAC) for A.Y. 2017-18. 2. Grounds of appeal are as under:- 115-Asr-2024 Parampreet Kaur, Nawashahar 2 1) That the Ld. CIT(A) wrongly rejected the condonation of delay application, without verifying the affidavit of appellant on record, without bringing any photograph of affixture indicating the place of affixture, valid legal proof of fixture as per CPC rules, as well as, not adjudicated the matter on merits and is bad-in-law and be remanded to CIT(A). 2) That the Ld. CIT(A) wrongly ignored appellant is a lonely NRI woman having Canadian Passport and not well conversant with local Indian laws and will not get any benefit by not filing appeal on time, rather shall be burdened heavily on Indian tax. 3) That the delay be condoned for the sake of principal of natural justice & beverity and matter be remanded to CIT (A). 3. At the very outset, the ld. Counsel for the Assessee submitted that the order in this case was passed u/s 144 (ex-parte) by the Assessing Officer and the appeal was filed before the ld. CIT(A) which was late by 449 days. Although a detailed application for condonation of delay was filed before the ld. CIT(A) but the CIT(A) did not condone the delay and dismissed the appeal as belatedly filed. 4. From Form No.36 submitted by the Assessee, it is gathered that the appeal filed before the Tribunal is also a belated one. The Counsel of the 115-Asr-2024 Parampreet Kaur, Nawashahar 3 Assessee has filed an application for condonation of delay, which is as under:- 115-Asr-2024 Parampreet Kaur, Nawashahar 4 5. We have considered the facts mentioned in the letter of the Counsel of the Assessee and after considering the explanation of the Assessee, we condone the delay in filing of the appeal before the ITAT. The ld. DR did not object to the condonation of delay. 115-Asr-2024 Parampreet Kaur, Nawashahar 5 6. From the details filed by the Assessee before the Tribunal as well as submissions made by the Counsel of the Assessee during the proceedings before us, it is seen that it is an ex-parte order passed by the A.O. and the appeal against that order has been dismissed by the ld. CIT(A) because there is a delay of 449 days. The ld. CIT(A) has dismissed the appeal on this technical issue and he has not given any findings on merit and on the basis of material available on record. Therefore, in the interest of justice, the ld. Counsel for the Assessee prayed for remanding this case back to the file of the CIT(A) for fresh adjudication. 7. The ld. DR relied on the order of the CIT(A). 8. We have considered the request of the Counsel of the Assessee and we find that it is an ex-parte order passed by the Assessing Officer and the appeal against that order has also been dismissed by the ld. 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. The Assessee, no doubt, shall cooperate in the 115-Asr-2024 Parampreet Kaur, Nawashahar 6 fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 9. In the result, appeal is allowed for statistical purposes. Order pronounced on 31.12.2024 Sd/- Sd/- ( UDAYAN DAS GUPTA ) ( KRINWANT SAHAY ) Judicial Member Accountant Member “आर.क े.” आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआयुÈत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar "