Tribunal grants appeal filing delay, remits for fresh assessment, assessees not at fault

The Tribunal allowed the appeals of the assessees for statistical purposes due to the delay in filing appeals before the Tribunal and the failure of the appointed CA to file appeals on behalf of the assessees. The Tribunal granted condonation of the appeal filing delay, remitting the matters back to the AO for fresh assessment. The assessees were not at fault for the delays, and the Tribunal emphasized providing them with reasonable opportunities during the reassessment process. The order was pronounced in open court on 03.01.2012.

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Issues:
1. Delay in filing appeals before the Tribunal by different assessees.
2. Condonation of delay application due to special circumstances.
3. Failure of the appointed CA to file appeals on behalf of the assessees.
4. Request to remit the matter back to the AO for fresh assessment.

Issue 1: Delay in filing appeals before the Tribunal
The judgment involves two separate appeals filed by different assessees against orders of the CIT (A)-III, Jaipur, relating to the assessment year 2006-07. The appeals were filed late, with one being delayed by 9 months and 7 days. The assessees cited reasons such as agricultural income exempt from tax, lack of PAN, and irregular filing of returns. The appointed CA failed to file appeals timely, resulting in ex-parte assessments and demands. The assessees, upon realizing the situation, engaged new legal representation to file the appeals before the Tribunal.

Issue 2: Condonation of delay application due to special circumstances
The assessees sought condonation of the appeal filing delay, arguing that they were not at fault for the late submissions. The assessees' counsels referenced legal precedents, including decisions by the Hon'ble Supreme Court and various High Courts, to support their plea for condonation. The Tribunal, after considering the circumstances and legal arguments, found merit in condoning the delay due to the assessees' lack of fault and remitted the matters back to the AO for fresh assessment.

Issue 3: Failure of the appointed CA to file appeals on behalf of the assessees
The judgment highlighted the failure of the CA, engaged by the assessees, to diligently represent them before the AO and the CIT (A), leading to ex-parte decisions. The CA did not file appeals before the Tribunal despite having all necessary documents and instructions from the assessees. The Tribunal acknowledged the assessees' vigilance in pursuing their cases and engaging new legal representation promptly upon discovering the CA's lapses.

Issue 4: Request to remit the matter back to the AO for fresh assessment
Considering the unique circumstances and the assessees' lack of fault in the delayed appeals, the Tribunal decided to remit the matters back to the AO for fresh assessment. The Tribunal emphasized affording the assessees reasonable opportunities to present their cases and be heard during the reassessment process. Ultimately, the appeals of the assessees were allowed for statistical purposes, and the Tribunal pronounced the order in open court on 03.01.2012.

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