No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that, principle of natural justice should be given due consideration while adjudicating the tax dispute and directed re-adjudication of appeal filed without impugned order or appeal fee.

The Tribunal Bench constituted by Kul Bharat, Judicial member, in the appeal by Jahangir Alam  observed the facts as– It is seen from the record that the present appeal is barred by time. As per notings of the Registry it is stated that the time bar could not be calculated due to non-mentioning of the date of communication of the order appealed against. It is seen that the present appeal has been filed by the assessee on 18.5.2020 against an impugned order dated 31.12.2018.

The assessee submitted that, the impugned order was received by him on 20.8.2019 and had requested his counsel to prefer an appeal to the Tribunal but the same was not done by him and he had to again request for filing of appeal and was filed on 18.5.2020. It is stated that the delay in filing the appeal may be condoned.

In response, the revenue contended that the assessee has been thoroughly negligent and did not need any leniency.

However, it was observed by the Tribunal that there was spread of coronavirus coupled with the fact that the assessee had contacted the lawyer, who failed to file the appeal in time, the assessee has not taken any undue advantage by filing the appeal late and no prejudice wasl caused to the revenue by the delay in filing or non-appearance of the assessee.

It was also observed that the assessment order was passed ex parte to the assessee and the appeal so preferred was also dismissed by the learned CIT(Appeals) on the ground that the

assessee had not complied with the provisions of Section 249(4)(b) of the income tax Act.

Upholding the principles of natural justice, that no one should be condemned unheard, the bench allowed the appeal of the assessee for re-adjudication of the matter.

To Read the full text of the Order CLICK HERE

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