Tribunal allows appeal after COVID delay, orders fresh adjudication for fair hearing.

The Tribunal condoned the 405-day delay in filing the appeal, attributing it to circumstances beyond the assessee's control, such as the covid-19 pandemic. The case was taken up for adjudication on its merits. Additionally, the Tribunal ordered the restoration of the file to the CIT(A) for fresh adjudication due to the ex-parte nature of the CIT(A)'s order, directing the CIT(A) to provide the assessee with three effective opportunities of hearing. The appeal was allowed for statistical purposes.

---

---

Issues: Delay in filing appeal, Condonation of delay, Ex-parte order by CIT(A), Restoration of file for fresh adjudication

Delay in filing appeal:
The assessee's appeal for AY 2011-12 was directed against the CIT(A) - 5 Hyderabad's order dated 18/09/2019 passed in case No. 10341/2018-19/CIT(A)-5 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961. The appeal suffered from a 405 days delay in filing. The assessee filed a condonation petition citing the covid-19 pandemic as the reason for the delay. The Tribunal referred to case law to establish that delays supported by cogent reasons deserve to be condoned for substantial justice. The Tribunal found that the delay was not intentional or deliberate but due to circumstances beyond the assessee's control. Consequently, the case was taken up for adjudication on merits.

Condonation of delay:
The Tribunal, considering the delay in filing the appeal, relied on case law to support the condonation of the delay of 405 days. The Tribunal held that the delay was not intentional or deliberate but due to circumstances beyond the assessee's control, specifically citing the covid-19 pandemic as the reason for the delay. The Tribunal emphasized the importance of substantial justice in condoning such delays and proceeded to adjudicate the case on its merits.

Ex-parte order by CIT(A):
During the hearing, it was revealed that the CIT(A)'s lower appellate order had been passed ex-parte. The learned DR failed to rebut the fact that the CIT(A) had dismissed the appeal without discussing the issues on merits as required by the Act. The Tribunal found it appropriate to restore the file back to the CIT(A) for fresh adjudication in accordance with the law. The CIT(A) was directed to provide the assessee with three effective opportunities of hearing for the fresh adjudication process.

Restoration of file for fresh adjudication:
The Tribunal, upon discovering that the CIT(A)'s order was ex-parte and did not discuss the issues on merits, decided to restore the file back to the CIT(A) for fresh adjudication. The Tribunal directed the CIT(A) to conduct a fresh adjudication as per the law and provide the assessee with three effective opportunities of hearing. Ultimately, the assessee's appeal was allowed for statistical purposes in the mentioned terms, with the pronouncement made in the open court on 15th February 2021.

---