2026 (4) TMI 1134

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....ed by the Income Tax Appellate Tribunal, Hyderabad 'B' Bench, Hyderabad, (for short the 'Tribunal') for the assessment year 2011-12. 2. Heard Mr. Kailash Nath P.S.S., learned counsel for the appellant; and Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department appearing on behalf of the respondent. 3. Vide the impugned order; the Tribunal has rejected an appeal filed by the appellant on the ground of it being barred by limitation. 4. The brief facts relevant for adjudication of the present appeal are that the Assessing Officer had passed an assessment order under Section 143(1) of the Act against the appellant on 31.03.2014 raising a net demand of Rs.10,43,210/-. Aggrieved by the said assessment order, th....

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....reciate the fact that there was no effective service of notice issued by the Commissioner of Income Tax (Appeals) before dismissing the appeal. According to the learned counsel for the appellant after the appeal was filed before the Commissioner of Income Tax (Appeals) challenging the assessment order, no notices were issued to the consultant whose address was given for service of notice. As such, the consultant could not follow up the appeal effectively. According to the learned counsel for the appellant the notice sent by the Commissioner of Income Tax (Appeals) was at the earlier residence of the appellant which he had subsequently changed, as in between, he had lost his father at whose house he was residing and which he had vacated and ....

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....inst the order of the Commissioner of Income Tax (Appeals). 10. Per contra, the learned Senior Standing Counsel for Income Tax Department contended that it was the appellant himself who had preferred an appeal before the Commissioner of Income Tax (Appeals) that too with a delay of 142 days. Though the delay of 142 days was condoned, it was the responsibility of the appellant himself to have followed up the appeal before the Commissioner of Income Tax (Appeals). 11. It was further contended by the learned Senior Standing Counsel for Income Tax Department that even otherwise there is no element of due diligence to have been shown on behalf of the appellant both while the appeal was pending before the Commissioner of Income Tax (Appeals....

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....o representation on behalf of the appellant when the appeal was being decided. Though there was no representation on behalf of the appellant, the Commissioner of Income Tax (Appeals) has decided the appeal on merits affirming the order of the Assessing Officer. Another aspect which has been revealed during the proceedings is that the appellant had lost his father during the relevant point of time, which also had created certain difficult situations at the domestic front so far as the appellant is concerned. True it is that there is an inordinate delay on the part of the appellant in preferring an appeal before the Tribunal, that too, of 2913 days. But the said delay if not condoned, the appellant would be left remediless against the assessm....