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2024 (6) TMI 1205 - AT - Income TaxIssues: 1. Condonation of delay in filing appeal. 2. Assessment proceedings and non-compliance by the assessee. 3. Lack of representation before authorities and request for fresh consideration. Condonation of Delay in Filing Appeal: The appeal was filed 295 days late, citing non-communication of the impugned order due to SARFAESI proceedings. The Tribunal, after considering the reasons presented, condoned the delay and admitted the appeal for adjudication. Assessment Proceedings and Non-Compliance by the Assessee: The assessee, engaged in the manufacture of basic iron and steel, declared a loss in the return of income. Despite statutory notices issued during assessment proceedings, the assessee did not respond, leading to the AO assessing a taxable income. The CIT(Appeals) confirmed the AO's order as the assessee failed to comply with the notices. Lack of Representation Before Authorities and Request for Fresh Consideration: The assessee claimed unawareness of notices due to SARFAESI proceedings and non-service of the CIT(Appeals) notice on the registered email-id. The Tribunal noted the lack of representation before the authorities and remitted the issues to the Assessing Officer for fresh consideration. The assessee was directed to provide correct contact details, necessary evidence, and avoid unnecessary adjournments for a fair decision. In conclusion, the Tribunal allowed the assessee's appeal for statistical purposes, emphasizing the importance of proper representation, communication, and compliance in the assessment process.
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