The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) quashed the order passed by the Commissioner of Income Tax (Appeals) without a speaking order on merits.
Agrawal Pathshala Association, the appellant assessee filed a return of income and the assessing officer made an addition in respect of unexplained cash deposits in the income of the assessee. The assessee filed an appeal against the order of the assessing officer before the Commissioner of Income Tax (Appeals). The Commissioner dismissed the appeal without a speaking order.
Thus the assessee appealed against the order passed by the Commissioner of Income Tax (Appeals).
Mayur Singhal, the counsel for the assessee contended that the Commissioner had not passed a speaking order on merits and he had dismissed the appeal for the reason that there was a delay of more than 8 months in filing the appeal.
It was further submitted that the delay in filing the appeal was not due to any malafide intention and was on account of the reasons stated in the affidavit.
Kanv Bali, the counsel for the revenue relied on the decision made by the lower authorities and contended that dismissal of the appeal by the Commissioner was as per the law and the assessee filed the appeal with a delay of 8 months was the reason for the dismissal of the appeal.
The bench observed that the delay in filing the appeal was not due to any malafide intention and therefore the delay needs to be condoned.
The two-member bench comprising Anil Chaturvedi (Accountant) and Yogesh Kumar Us (Judicial) directed the Commissioner of Income Tax (Appeals) to re-adjudicate the matter by granting a sufficient opportunity of hearing to both the parties while allowing the appeal filed by the assessee.
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