Mango Media Private Limited vs Income Tax Officer

This bunch of eight appeals filed by the assessee is against orders all dated 05.08.2025 passed by National Faceless Appeal Centre,/Ld. CIT(A), New Delhi, (hereinafter referred to as ‘ld. CIT(A)), u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for Assessment Years 2011-12 and 2012-13, respectively. The assessments in the respective appeals for respective AYs 2011-12 and 2012-13, are framed by the Assessing Officer [for short, AO] under section 147 r.w.s. 144 and of the Act and penalty order under section 271(1)(c), 271(1)(b) and 271F of the Act, respectively.

It emerges during the course of hearing that the ld. Assessing Officer has passed ex-parte orders under section 144 r.w.s. 147 for both assessment years. It was also noted that the learned CIT(A)/NFAC has refused to condone the delay of three years in filing the appeal for Assessment Year 2012-13 and four years for Assessment Year 2011-12, thereby holding that the same had not been explained in light of the justifiable reasons.

Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.

That being the case, we hereby quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice. In view of the above judicial mandate, we therefore, consider that the assessee, in the interest of natural justice, may be given three adequate and effective opportunities for hearing and restore the appeals for both the AYs of the assessee and remitted back to the file of the Assessing Officer for his afresh appropriate adjudication. The assessee is also directed to avail the opportunities and present its evidence/documents as required by the AO.

Consequently, all the penalty appeals under section 271(1)(c), 271(1)(b) and 271F of the Act by the assessee for in ITA No.5609,5610, 5611,5613, 5614 and 5615/Del/2025 are also remitted back to the file of ld. Assessing Officer for captioned assessment years for appropriate adjudication on the basis of the outcome of the quantum assessments.

In the result, all the appeals of the assessee in ITA Nos.5608 To 5615/Del/2025 are allowed for statistical purposes.