Manoj Kumar vs Income Tax Officer

PER MADHUMITA ROY, JM:

The instant appeals filed by the same assesseeare directed against the order dated 20.06.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), [hereinafter referred to as ‘the Ld. CIT(A)] arising out of the assessment order passed u/s 144of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2015-16.

Both the appeals filed by the same assessee, hence, heard analogously and are being disposed of by a common order for the sake of convenience.

The appeal is found to be barred by limitation for 850 days in support of which an application for condonation of delay has been filed narrating the cause of counsels suffering from Cancer and hence, the appeal could not be pressed before the authorities below and further delay in preferring the appeals before us.

Relevant to mention that all the bills in support of the medical expenses on health issues of the Ld. Counsel engaged in the mater on behalf of the assessee have duly been furnished before us which has not been controverted by the Ld. DR with all his fairness and having regard to these particular aspect of the matter, it is found that the assessee is being able to show sufficient cause for filing appeals late before us and thus, the delay is condoned.

It appears that before the authorities below, the assessee could not appear and assessment was made and further confirmed ex-parte. The reason whereof has already been narrated by us hereinabove while dealing with the application for condonation of delay. In that view of the mater, since, the assessment was passed u/s 144 of the Act being an ex-parte order further confirmed by the First Appellate Authority, under these facts and circumstances of the matter and for the end of justice we would like to grant a further opportunity of being heard to the assessee. The appeal is disposed by remitting the issue to the file of Ld. AO for adjudication the same afresh upon granting opportunities of being heard to the assessee and upon considering the evidence and /or evidences which the assessee may choose to file at the time of hearing of the case. We also make it clear that in the event assessee does not co-operate with the Ld. AO, the said authority would be at liberty to proceed strictly in accordance with law and finalize the assessment.

6,. In the result, assesse’s appeal is disposed of for statistical purpose.

Since, the quantum appeal has been disposed of by remitting the issue to the file of Ld. AO for fresh adjudication of the same, the penalty involved in this matter become infructuous and thus, dismissed as infructuous.