TaxTMI 
TaxTMI 
2024 (8) TMI 168
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....a delay of 77 days in each case (ITA No. 237 & 238/Viz/2024) in filing these appeals before the Tribunal. Explaining the reasons for belated filing of the appeals, the Ld. AR drew my attention to the affidavits filed by the assessee along with a petitions seeking for condonation of delay and read out the contents of the affidavits, which are common in both the condonation petitions, as under: "1. ........... 2. Assessee was while going to her Counsel's office to sign the appeal papers on 08/03/2024 but on the previous day while travelling on a two-wheeler, slipped and fell down sustained injury of right ankle. Immediately got the medical treatment and was advised for bed rest. In this process going to Counsel's office for signing the appeal papers slipped out of the mind. Whereas on 20/05/2024, received a phone call from the income tax office for payment of taxes and then realized that appeal was not filed. Accordingly, approached the Counsel requesting to prepare the documents which was done on 26/05/2024 and the appeal was filed on 03/06/2024 causing a delay of 88 days. 3. In the light of the above, it is respectfully submitted that this delay in filing....
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....y making addition of Rs. 44,12,340/- [the assessee's share in the value of the land transferred of Rs. 88,24,680/-] and added the same total income of the assessee under the head capital gains as the assessee holds 50% of the share in the property. Thus, the Ld. AO raised a demand notice U/s. 156 of the Act and also initiated the penalty proceedings U/s. 271(1)(c) of the Act and passed the assessment order U/s. 143(3) of the Act, dated 30/12/2018. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. 5. On appeal, the Ld. CIT(A)-NFAC passed ex-parte order since there is no response on behalf of the assessee with respect to the notices issued to the assessee to furnish the explanation along with documentary evidence in regard to the claim made by the assessee in her appeal and dismissed the appeal of the assessee. While dismissing the assessee's appeal, the Ld. CIT(A)-NFAC uphold the decision of the Ld. AO and sustained the addition made by him. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: "1. The order passed U/s. 250 of the Act dated 11/0....
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....ued nor filed any details / submissions as called for by the Ld. CIT (A)-NFAC. It was further submitted that, under these circumstances, the Ld. CIT (A)-NFAC had no other option but to pass ex-parte order based on the materials available on record. Hence, it was pleaded that the order passed by the Ld. CIT(A) does not call for any interference. 7. I have heard the both the sides and carefully perused the materials on record. On examining the facts of the case, I find that the Ld. CIT (A)NFAC had posted the case on several occasions. However, there was no response on behalf of the assessee before the CIT(A)-NFAC on the dates of hearing with regard to the details / submissions as called for by the Ld. CIT(A)-NFAC. Therefore, the Ld. CIT (A)-NAFC was left with no other option except to adjudicate the appeal ex-parte and dismissed the appeal. In this situation, considering the issues involved in the appeal, I am of the considered view that the Ld. CIT(A)-NFAC ought to have decided the case on merits instead of dismissing the appeal ex-parte. However, considering the prayer of the Ld. AR, and in the interest of justice, I hereby remit the matter back to the file of Ld. CIT (A)-NFAC i....
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.... rectification order. The assessee has not produced any material to controvert the findings of the Ld. AO. In the event, I have no reason to interfere with the findings of the Ld. AO. In such circumstances, I dismiss the claim of the appellant." 11. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: "1. The orders passed U/s. 154 r.w.s 143(3) of the Act dated 20/09/2021, upheld by the Ld. CIT(A) through orders passed U/s. 250 of the Act dated 11/01/2024 do not go along with the facts of the case and the provisions of the law. 2. The disposal of the case by the Ld. CIT(A) ex-parte without affording the assessee reasonable and sufficient opportunity to present her case constitutes violation of the principles of natural justice, thereby rendering the impugned order unjust and prejudicial. 3. Furthermore, the absence of finding on the merits of the case by the Ld. CIT(A) violates the provisions of section 250(6) of the Act. This failure to address the substantive issues renders the impugned order void. 4. Without prejudice to the aforementioned grounds, it is sta....