Timely appeals crucial in tax cases. Assessee gets second chance after delay condoned.

The appeal filed by the assessee against the NFAC's order confirming the addition made by the AO was initially dismissed due to a delay of 50 days. However, the delay was condoned upon the assessee filing a condonation application. The Tribunal noted the non-appearance of the assessee before the authorities, leading to ex parte orders, and directed the issue to be restored to the AO for a final opportunity for the assessee to substantiate their case. The appeal was allowed for statistical purposes, emphasizing the importance of timely appeals, providing explanations for financial transactions, and appearing before authorities in tax assessment proceedings.

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Issues:
Delay in filing appeal and condonation application, Dismissal of appeal by NFAC confirming addition made by AO, Non-appearance of assessee before AO and NFAC leading to ex parte order.

Delay in filing appeal and condonation application:
The appeal filed by the assessee was directed against the order of NFAC for the Assessment Year 2017-18, with a delay of 50 days. The assessee filed a condonation application along with an affidavit, which was considered, and the delay was condoned. The appeal was admitted for adjudication.

Dismissal of appeal by NFAC confirming addition made by AO:
The appeal raised by the assessee related to the NFAC's order confirming the addition of Rs. 26,18,786 made by the Assessing Officer. The AO observed cash deposits made by the assessee during demonetization period in a bank account, and despite opportunities, the assessee failed to explain the source of these deposits. The CIT (Appeals) upheld the AO's decision. The Tribunal considered the non-appearance of the assessee before the AO and NFAC, leading to ex parte orders. The Tribunal restored the issue to the AO, directing to grant a final opportunity to the assessee to substantiate the case.

Non-appearance of assessee before AO and NFAC leading to ex parte order:
The assessee did not appear before the AO and NFAC, resulting in ex parte orders being passed. The Tribunal, considering the lack of proper opportunities granted to the assessee, decided to restore the issue to the AO for a final opportunity for the assessee to present their case. The Tribunal directed the assessee to appear before the AO without seeking adjournment, failing which appropriate orders would be passed. The appeal of the assessee was allowed for statistical purposes.

This judgment highlights the importance of timely filing of appeals, the need to provide explanations for financial transactions, and the consequences of non-appearance before the authorities, leading to ex parte orders. The Tribunal emphasized granting opportunities to the assessee to present their case and ensuring procedural fairness in tax assessment proceedings.

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