Anuj Singhal Vs ITO (ITAT Delhi)
CA’s Non-Cooperation Saves the Day — Delhi ITAT Condoned 85-Day Delay & Restored Ex-Parte Reassessment Appeal
The Delhi ITAT (E Bench) allowed the appeal of Shri Anuj Singhal (AY 2016-17) for statistical purposes, condoned a delay of 85 days, and set aside the ex-parte order of the CIT(A), NFAC, restoring the matter for fresh adjudication on merits.
The assessment was framed u/s 147 r.w.s. 144 & 144B, assessing income at ₹1.04 crore, mainly on account of alleged bogus consignment sales of ₹92.14 lakh, based on information from the Insight Portal and third-party statements. The CIT(A) dismissed the appeal ex-parte for non-compliance.
Before the Tribunal, the Assessee explained that the delay and non-appearance were due to complete non-cooperation and lapse of the earlier Chartered Accountant, who neither attended appellate proceedings nor informed the Assessee about dismissal of the appeal. The Assessee came to know of the order only upon receiving a demand recovery message from the AO, after which a new CA was engaged.
Accepting the explanation as bona fide and beyond the Assessee’s control, the ITAT condoned the delay. Without entering into merits— including jurisdictional objections relating to JAO issuing notices u/s 148A/148, approval u/s 151, and additions based on un-confronted third-party material — the Tribunal held that interests of justice require one effective opportunity.
Accordingly, the ITAT remanded the matter to the CIT(A) for de novo adjudication on merits, directing the Assessee to remain vigilant and cooperate fully. The appeal was thus allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT DELHI
