The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 186-day delay in filing the appeal and remanded the case to the Assessing Officer (AO) for fresh examination due to an ex-parte assessment and failure by the assessee to adequately represent its case.
Umang Webtech Private Limited,appellant-assessee, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year (AY) 2011-12, under section 250 of the Act, arising from an assessment order under section 144 read with section 147, dated 20th November 2018.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The assessee explained that there was a delay of 186 days in filing the appeal due to administrative reasons, including non-compliance by the previous consultant and the time taken to appoint a new consultant.
The Authorized Representative (AR) for the assessee requested the tribunal to condone the delay, emphasizing that it was caused by a reasonable and genuine issue, with no intention to delay the process. The tribunal, after reviewing the submissions, condoned the delay and allowed the appeal to proceed on its merits.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The assessment order had been passed ex-parte under section 144, as the assessee failed to properly represent its case. The assessee also failed to present its case effectively before the CIT(A). Consequently, the assessee requested an opportunity to submit additional documents and properly substantiate its claims.
The two member bench comprising Sonjoy Sarma (Judicial Member) and Sanjay Awasthi (Accountant Member) after considering the submissions of both parties and reviewing the record, found that the assessment order was passed ex-parte under section 144, and the assessee had not properly represented its case before the AO.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
In the interest of justice, the tribunal remanded the case to the AO for a fresh examination. The assessee was directed to provide the necessary supporting documents, and the AO was instructed to give proper notice before passing any order.
Ultimately,the appeal filed by the assessee was allowed for statistical purposes.
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