2018 (6) TMI 1645 - AT - Income Tax

Ex-parte order of CIT-A - HELD THAT - As noticed in the CIT(A) s order, notice was served through Chartered Accountant but then, as is the contention of the assessee, the Chartered Accountant did not deal with the matter in intelligent manner and had therefore eventually disengaged by the assessee. We have also been assured by the assessee that given another opportunity of presenting his case before the learned CIT(A) he will scrupulously ensure early disposal of the appeal on merits and shall not resort to any dilatory tactics. DR also does not oppose the matter being remitted to the file of the learned CIT(A) for fresh adjudication. In view of the above discussion and bearing in mind entirety of the case, we deem it fit and proper to remit the matter to the file of learned CIT(A) for fresh adjudication on merits. Appeal is allowed for statistical purposes.

Summary

Issues involved:
1. Timeliness of the appeal
2. Condonation of delay
3. Ex-parte order
4. Remittal of the matter for fresh adjudication

Analysis:

1. Timeliness of the appeal:
The appellant challenged the correctness of the ld. CIT(A)'s order dated 17th September, 2014, in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2011-12. The appeal was found to be time-barred by 286 days, raising a procedural issue regarding the timeliness of filing the appeal.

2. Condonation of delay:
The appellant moved a condonation petition supported by an affidavit, explaining that the delay in filing the appeal was due to the failure of the concerned Chartered Accountant to communicate the impugned order to the assessee. The appellant engaged a new Chartered Accountant to rectify the situation. The appellant's counsel argued that the delay was due to bona fide reasons beyond the assessee's control and should be condoned. The Departmental Representative opposed the condonation petition, leading to a consideration of whether the delay should be excused.

3. Ex-parte order:
The impugned order was passed ex-parte as the notice was served through the Chartered Accountant, who allegedly did not handle the matter effectively and was subsequently disengaged by the assessee. The appellant assured the tribunal that if given another opportunity to present the case before the CIT(A), they would ensure prompt disposal of the appeal on merits without resorting to dilatory tactics. The Departmental Representative did not object to remitting the matter to the CIT(A) for fresh adjudication.

4. Remittal of the matter for fresh adjudication:
Considering the entirety of the case, the tribunal deemed it appropriate to remit the matter to the file of the CIT(A) for fresh adjudication on merits. The decision to remit the matter for fresh adjudication was made, and the appeal was allowed for statistical purposes. The judgment was pronounced in an open court on June 15, 2018, marking the conclusion of the proceedings.

This detailed analysis covers the issues of timeliness of the appeal, condonation of delay, the ex-parte order, and the remittal of the matter for fresh adjudication as addressed in the legal judgment by the Appellate Tribunal ITAT AHMEDABAD.