ITAT Restores Ex-Parte Assessment for Fresh Adjudication After Condoning 1,131-Day Delay:

The assessee challenged the order passed by the CIT(A), stating that his matter had been decided by both the AO and the appellate authority in an ex-parte manner. The appeal before the Tribunal was delayed by 1,131 days. Along with the appeal, the assessee filed a petition for condonation of delay supported by an affidavit explaining the reasons for the delay.

The assessee requested that the delay be condoned and that the matter be remanded to the AO to enable her to furnish the necessary details and explanations. The Department opposed the request, contending that adequate opportunities had been provided by both authorities, which the assessee had failed to utilise.

The Tribunal considered the rival submissions and examined the material available on record. It first accepted the assessee’s request for condonation of the 1,131 day delay, taking into account the reasons stated in the affidavit, and proceeded to adjudicate the appeal. On the merits, the Tribunal observed that the matter had been decided against the assessee in an ex-parte manner. In the interest of justice, it held that the assessment required reconsideration with an appropriate opportunity for the assessee to present the necessary details and explanations.

Accordingly, the Tribunal set aside the assessment and restored the matter to the file of the AO for fresh assessment in accordance with law, after affording the assessee a necessary opportunity of being heard.