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Issues: (i) Whether the delay in filing the appeal should be condoned. (ii) Whether the ex parte appellate order was liable to be set aside and the matter remanded for fresh adjudication on merits.
Issue (i): Whether the delay in filing the appeal should be condoned.
Analysis: The assessee filed an affidavit explaining the cause of delay, and the delay was found to be supported by reasonable cause.
Conclusion: The delay was condoned.
Issue (ii): Whether the ex parte appellate order was liable to be set aside and the matter remanded for fresh adjudication on merits.
Analysis: The appellate order had been passed ex parte for non-response to notices. The assessee stated that the notices had gone to the spam folder of its e-mail account and, therefore, it could not participate before the first appellate authority. In these circumstances, the denial of an effective opportunity was treated as a violation of natural justice, and the appeal was directed to be decided afresh in accordance with section 250(6) of the Income-tax Act, 1961 by passing a speaking order after hearing the assessee.
Conclusion: The ex parte order was set aside and the matter was remanded to the first appellate authority for fresh decision on merits.
Final Conclusion: The appeal succeeded to the extent of restoration of the matter for fresh consideration, while the substantive tax dispute remains open before the first appellate authority.
Ratio Decidendi: A matter should be remanded where an ex parte appellate order results from lack of effective opportunity and the first appellate authority is required to decide the appeal by a speaking order after hearing the assessee.
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