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Judgment
PER VIMAL KUMAR, JUDICIAL MEMBER:
The application for condonation of delay of 378 days in filing appeal and appeal filed assessee are against the order dated 25.01.2024 of Learned Commissioner of Income Tax (Appeals), New Delhi [hereinafter referred to as ‘Ld. CIT(A)’] under Section 250 of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of order dated 27.12.2019 of the Ld. Assessing Officer/The Income Tax Officer, Ward 49(4), Delhi (hereinafter referred to as “Ld. AO") under Section 144 of the Act for assessment year 2012-13.
Learned Authorized Representative for the appellant/assessee submitted that delay of 378 days in filing appeal is due to lack of diligence of the Ld. CA to handle tax-matters and other technical matters of the Autonomous Body under Ministry of Ayush, Government of India. Learned Authorized Representative for the Revenue submitted that application does not show sufficient cause for the delay. Undisputedly, the application has been filed by Autonomous Body under Ministry of Ayush, by pleading lack of diligence of the CA to handle tax and technical matters. The explanation does not smack of mala fide as appellant has not gained anything by not filing appeal within period of limitation. Therefore, the delay of 378 days in filing appeal is condoned. The application is allowed.
Learned Authorized Representative for the appellant/assessee submitted that Ld. CIT(A) passed ex parte order dated 25.01.2024 on basis of material available on record by observing in para no. 5.11 that the appellant is not pursuing appeal and not filing documents.
Learned Authorized Representative for the Revenue relied on impugned order.
From examination of record in light of aforesaid rival contentions, it is crystal clear that Ld. CIT(A) passed ex parte order dated 25.01.2024 by holding that appellant is not interested in pursuing the appeal and not filing documents and explanation in support of grounds of appeal. In view of above material facts in the interest of substantial justice, impugned Order of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for fresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.