Dismissal of appeal without issuing defect memo for delay unjustified

Dismissal of appeal without issuing defect memo for delay in filing the appeal-It is well settled that nobody should be condemned unheard

ABCAUS Case Law Citation:
ABCAUS 2756 (2019) (01) ITAT

The assessee had challenged the order of CIT(A) in holding the appeal as belated and hence not admitting the same.

The Assessing Officer (AO) on the basis of AIR information regarding the cash deposits in the saving bank account of the assessee, asked the assessee u/s 133(6) of the Income Tax Act, 1961 (the Act) to explain the source of cash deposited.

Since, there was no response from the assessee’s side, the AO issued the notice u/s 148 r.w.s. 147 of the Act. Thereafter, the assessee filed the copy of return of income.

The AO, however, framed the assessment by making the addition of cash deposited.

Being aggrieved, the assessee carried the matter to the CIT(A) who dismissed the appeal by observing that it was delayed and the assessee had not filed any application for condonation of delay.

Before the Tribunal the assessee submitted that no defect memo was issued by the CIT(A) and the appeal filed before her was within time. Therefore, the CIT(A) was not justified in dismissing the appeal by considering the same as belated.  

The Tribunal observed that the CIT(A) without issuing defect memo relating to delay in filing the appeal dismissed the appeal in limine.

The Tribunal said that it is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”.

Accordingly, the matter was set aside back to the file of the CIT(A) to be decided afresh n accordance with law after providing due and reasonable opportunity of being heard to the assesse.

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