Tribunal remands case due to lack of opportunity to explain delay, citing violation of natural justice.

The Tribunal allowed the appellant's appeal, remanding the case to the Assessing Officer due to the lack of opportunity provided by the NFAC to explain the delay in filing the appeal. The Tribunal deemed the dismissal without considering the circumstances and evidence presented as a violation of natural justice principles. The appellant was directed to provide necessary details for assessment, ultimately resulting in the appeal being allowed.

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Issues:
Delay in filing appeal before NFAC, Dismissal of appeal by NFAC without giving opportunity of being heard, Compliance with principles of natural justice.

Analysis:
1. The appellant filed an appeal before NFAC against the assessment order for the assessment year 2016-17. The appellant's only ground was the condonation of delay in filing the appeal after receiving a notice from the assessing officer. The assessing officer had completed the assessment based on available material, resulting in a significant difference in the determined income compared to the returned income.

2. The NFAC dismissed the appeal, citing the appellant's failure to provide specific details regarding the delay in filing the appeal on a day-to-day basis. The NFAC relied on the judgment in the case of Satbarg Singh Vs. ITO of Chandigarh Bench to dismiss the appeal due to the unexplained delay of 125 days.

3. The appellant argued that the NFAC passed the order without giving an opportunity to be heard and without considering the reasons for the delay provided by the appellant. The appellant highlighted the communication from NFAC requesting submissions on the grounds of appeal, which led the appellant to believe that the delay reasons were accepted.

4. The appellant contended that the NFAC's order was against the principles of natural justice as no opportunity was granted to submit a reply regarding the delay in filing the appeal. The appellant emphasized that the delay was due to circumstances beyond their control, supported by evidence from the passport showing the appellant was out of India during the period in question.

5. After considering the submissions and evidence, the Tribunal found that the NFAC's decision lacked proper opportunity for the appellant to explain the delay in filing the appeal. The Tribunal concluded that the dismissal of the appeal without considering the circumstances and evidence presented was against the principles of natural justice.

6. Consequently, the Tribunal condoned the delay in filing the appeal by the appellant and directed them to provide all necessary details to the assessing officer for a proper assessment. The case was remanded to the file of the Assessing Officer for further proceedings, and the appeal of the appellant was allowed.

This detailed analysis of the judgment addresses the issues of delay in filing the appeal, dismissal without opportunity of being heard, and compliance with principles of natural justice, providing a comprehensive understanding of the legal proceedings and the Tribunal's decision.

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