Ashish Keshav Ukey Vs ITO (ITAT Nagpur)
Income Tax Appellate Tribunal (ITAT), Nagpur bench, in the case of Ashish Keshav Ukey Vs. ITO, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2017-18. The Tribunal, however, imposed a cost of Rs. 10,000 on the assessee for persistent delays and non-compliance with procedural requirements.
The assessee had filed appeals against a common order dated June 26, 2024, issued by the CIT(A), National Faceless Appeal Centre, Delhi. The Registry noted a 29-day delay in filing the appeals before the Tribunal. Further examination revealed that the assessee had not submitted any application for condonation of delay, supported by a sworn affidavit, for the appeals filed with the Tribunal.
Significantly, the Tribunal observed a similar pattern of delay in filing the initial appeal before the CIT(A). Even at that stage, the assessee reportedly failed to file an application for condonation of delay. Moreover, the assessee did not appear before the CIT(A) despite multiple statutory notices. Due to this lack of cooperation, the CIT(A) proceeded to pass an ex-parte order, dismissing the appeal as time-barred.
Despite the assessee’s non-compliant behavior, the ITAT decided to grant one opportunity to present the case before the CIT(A), citing principles of natural justice given the ex-parte nature of the previous order. Consequently, the ex-parte order of the CIT(A) has been set aside, and the matter has been remitted back for fresh adjudication on merit.
