Jayanta Ghosh vs ITO, Ward -1(4), Burdwan

Parties Involved

Facts Summary

This is an appeal filed by the assessee against the order of the CIT(A), NFAC, Delhi in appeal no.CIT(A), Burdwan/10150/2019-20 dated 07.11.2024 for the assessment year 2017-18. The appeal of the assessee is delayed by 461 days. The assessee has filed a petition supported by an affidavit for condonation of delay stating sufficient reasons for the delay. Considering the contents of the affidavit, the delay in filing the appeal before the Tribunal is condoned. The appeal of the assessee is being disposed off on merits. A perusal of the facts in the present appeal shows that both the orders of the Assessing Officer and the Ld. CIT(A) are ex parte orders and the assessee failed to produce details/documents to substantiate its claim before the lower authorities. The ld. AR has prayed that another opportunity may be granted to the Assessing Officer in so far as the assessee had not received the notices. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for re-adjudication on merits after granting the assessee adequate opportunity of being heard.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Ex parte orders and failure to produce details/documents

Judgment Outcome

Decided in favour of Assessee.

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