Ravinder Singh Vs DCIT (ITAT Chandigarh)
The appeal arises from the order dated 31.08.2023 passed by the Commissioner of Income Tax (Appeals), Ludhiana, concerning the assessment year 2019-20. The assessee challenged the order before the ITAT, Chandigarh, despite the appeal being time barred by 198 days. The assessee filed a separate application for condonation of delay, explaining that he was not informed by his counsel about the dates of hearing or the passing of the CIT(A) order. The assessee did not receive a physical copy of the order, and the electronic copy sent to the consultant was not forwarded. The CIT(A) had dismissed the appeal for want of prosecution, resulting in an ex-parte order, without adjudicating the matter on merits.
The assessee contended that the Assessing Officer wrongly made an addition of ₹1,20,000 and applied the provisions of Section 115BBE on income of ₹9,70,000, whereas the normal tax rate should have been applied. The counsel for the assessee argued that a fair opportunity should be given to present the case on merits before the CIT(A).
Upon reviewing the submissions and records, the ITAT held that the interest of justice would be served by allowing the assessee an opportunity to present his case afresh before the CIT(A). The ITAT set aside the ex-parte order and restored the matter to the CIT(A), subject to the condition that the assessee deposit ₹5,000 to the Prime Minister Relief Fund and provide evidence of such payment. The appeal of the assessee was allowed for statistical purposes.
