Tribunal condones appeal delay, remits matter for fresh consideration, emphasizes assessee's cooperation

The Tribunal accepted the reasons for the delay in filing the appeal and condoned it, allowing the appeal to be considered on merits. Regarding ex-parte orders, the Tribunal remitted the matter back to the Assessing Officer for fresh consideration, emphasizing the need for the assessee's cooperation. The Tribunal highlighted the lack of appearance by the assessee before the authorities and provided another opportunity for the assessee to be heard. The appeal was ultimately allowed for statistical purposes.

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Issues: Delay in filing appeal, Ex-parte orders, Remand to Assessing Officer

Delay in filing appeal:
The appellant filed an appeal against the order of the Ld. CIT(A)-4, Hyderabad for the A.Y. 2011-12, with a delay of 170 days. The appellant cited illness and other reasons for the delay, seeking condonation. The Tribunal, after perusing the affidavit, accepted the reasons for the delay and condoned it in the interest of justice. Consequently, the appeal was considered on merits.

Ex-parte orders:
The Ld. AR contended that both the Ld. A.O. and the Ld. CIT(A) had passed ex-parte orders under sections 144 r.w.s 147 and 250 of the Act, respectively, without providing a proper opportunity to be heard. The appellant requested the matter to be remitted back to the Assessing Officer to allow another opportunity for the assessee to present their case. On the contrary, the Ld. DR argued that adequate opportunities were given, but the assessee failed to appear. The Tribunal noted that despite multiple postings, the assessee did not appear before the authorities. While acknowledging the Ld. AR's plea, the Tribunal remitted the matter back to the Assessing Officer for a fresh consideration on merits, emphasizing the need for the assessee's cooperation.

Remand to Assessing Officer:
After considering the arguments, the Tribunal found merit in the submissions of the Ld. DR regarding the lack of appearance by the assessee before the authorities. The Tribunal decided to remit the matter back to the Assessing Officer for a fresh adjudication on merits, providing the assessee with another opportunity to be heard. The Tribunal cautioned the assessee to cooperate promptly, failing which appropriate orders would be passed based on the available records. Ultimately, the appeal was allowed for statistical purposes.

In conclusion, the Tribunal addressed the delay in filing the appeal, the issue of ex-parte orders, and the decision to remand the matter back to the Assessing Officer for a fresh consideration, emphasizing the importance of the assessee's cooperation in the proceedings.

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