Tribunal grants relief for pandemic-related appeal delays, emphasizes cooperation in proceedings

The Tribunal condoned the delay in filing appeals for A.Y. 2018-19 and 2019-20 due to the pandemic, allowing adjudication on merits. The assessee challenged additions related to employee contributions and profit on asset sales, leading to partial relief. Ex-parte orders were contested for lack of proper hearing opportunities, resulting in a remittal for fresh consideration. The Tribunal emphasized the importance of cooperation during proceedings, granting the assessee another chance to present its case. Appeals were allowed for statistical purposes.

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Issues:
1. Condonation of delay in filing appeals before the Tribunal for A.Y. 2018-19 and 2019-20.
2. Grounds raised by the assessee in the appeals for A.Y. 2018-19 and 2019-20.
3. Assessment and additions made by the Ld. A.O. and Ld. CIT(A) for A.Y. 2018-19 and 2019-20.
4. Ex-parte orders passed by Ld. CIT(A) for A.Y. 2018-19 and 2019-20.
5. Opportunity of being heard and submissions considered by Ld. CIT(A).
6. Remittal of the matter back to Ld. CIT(A) for fresh consideration.

Analysis:
1. The Tribunal considered the delay of 99 days and 51 days in filing the appeals for A.Y. 2018-19 and 2019-20 respectively, due to the pandemic situation, and condoned the delay to proceed with adjudication on merits.

2. The assessee raised seven grounds in each appeal for A.Y. 2018-19 and 2019-20, challenging the addition made under section 36(1)(va) of the Act concerning employees' contributions to provident fund and ESI. The appellant also argued for deductions under various sections and highlighted the need for multiple opportunities of hearing.

3. The assessment for both years involved additions by the Ld. A.O. towards belated payments of employee contributions and profit on sale of assets. The Ld. CIT(A) partly allowed relief for profit on sale of assets but upheld the additions related to employee contributions. The Tribunal noted the contentions and remitted the matter back to Ld. CIT(A) for fresh consideration.

4. The Ld. AR contended that ex-parte orders were passed by Ld. CIT(A) for both A.Y. 2018-19 and 2019-20, without affording proper hearing opportunities to the assessee. The Ld. DR opposed, stating that sufficient chances were given, but the assessee failed to appear, leading to orders based on available records.

5. Upon review, the Tribunal found that the Ld. CIT(A) provided only one opportunity for the assessee to be heard, and in the absence of representation during the hearing, passed orders based on written submissions. The Tribunal remitted the matter back to Ld. CIT(A) for a fresh decision, emphasizing the importance of cooperation from the assessee during the proceedings.

6. The Tribunal, in the interest of justice, directed the matter to be reconsidered by Ld. CIT(A) for both A.Y. 2018-19 and 2019-20, granting the assessee another opportunity to present its case. Failure to cooperate may result in appropriate orders being passed by Ld. CIT(A) based on available records. The appeals were allowed for statistical purposes.

This detailed analysis covers the issues of delay condonation, grounds raised by the assessee, assessment details, ex-parte orders, opportunities of being heard, and the remittal of the matter for fresh consideration by the Ld. CIT(A).

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