2025 (9) TMI 355

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....ng condonation of delay. It is the say of the assessee that the order passed by learned First Appellate Authority was not received through any mode of communication up to August, 2024. The assessee could only get to know about the order when his counsel was attending to some other income tax matter. Thereafter, the assessee obtained a copy of the order from the Department and filed the present appeal. Thus, it is the contention of the assessee that the delay in filing the appeal was due to bona fide reasons. 3. Having considered rival submissions, we are satisfied that the delay in filing the appeal was due to sufficient cause. Therefore, we are inclined to condone the delay and admit the appeal for adjudication. 4. The dispute in the....

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....tutory notices issued u/s. 148 or 142(1) of the Act nor made any compliance. Therefore, the Assessing Officer proceeded to complete the assessment ex-parte u/s. 144 of the Act, to the best of his judgment. While doing so, he added back the amount of Rs. 41,81,79,265/- u/s. 68 of the Act. 6. Against the assessment order so passed, the Assessing Officer preferred an appeal before learned First Appellate Authority. Since the assessee did not appear in course of first appellate proceedings, as well, learned First Appellate Authority proceeded to decide the appeal ex-parte and while doing so, confirmed the addition made by the Assessing Officer. 7. Before us, learned counsel appearing for the assessee, though, conceded that no representati....

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....t to various notices issued by the Assessing Officer in course of assessment proceedings. Therefore, the Assessing Officer, had no other option but to proceed with the in absence of the assessee. Even the situation did not improve in course of proceedings before the First Appellate Authority. From Paragraph 3.1 of the First Appellate Authority order, it is evident that though several opportunities were granted to the assessee to represent his case, however, there was complete lack of response from assessee's side. Therefore, learned First Appellate Authority proceeded to decide the appeal ex-parte. 10. Keeping in view the complete lack of cooperation from assessee's side, we cannot blame the Departmental Authorities in completing the pro....