Mr. G. Kumaresan v. The ITO, Ward-2, Virudhunagar

Parties Involved

Facts Summary

Mr. G. Kumaresan, an assessee, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeal)/Addl./JCIT(A)-9, Mumbai, dated 28.03.2024 for the Assessment Year 2011-12. The assessee's counsel submitted that there was a delay in filing the appeal due to reasons beyond the assessee's control. The assessee's representative also pointed out that the order was an ex parte order as the assessee did not receive any notice of hearing, preventing them from participating in the appellate proceedings. The assessee prayed for one more opportunity to present their case. The Tribunal heard both parties and noted that the impugned order was indeed an ex parte order, violating natural justice. Therefore, the Tribunal set aside the impugned order, restored the appeal to the file of the Learned Commissioner of Income Tax (Appeal) with a direction to adjudicate the grounds of appeal raised by the assessee after hearing them. The assessee was directed to file written submissions/relevant documents to substantiate their grounds of appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the assessee should be granted one more opportunity to present their case?

Judgment Outcome

Decided in favour of Assessee.

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