What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for fresh consideration. The assessee was directed to file a condonation of delay application or provide material to establish the appeal was filed on time.

The assessee filed an appeal with the CIT(A) which was dismissed by the NFAC for not filing a condonation of delay application. The assessee claimed the appeal was filed within the limitation period in physical form, which was later filed online.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the assessee's claim of timely filing and without providing an opportunity to explain the delay.

Agra Development Authority… vs DCIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI

Before: SHRI PRADIP KUMAR KEDIA & SHRI YOGESH KUMAR U.S.

For Respondent: Shri Kanv Bali

Hearing: 24.01.2023Pronounced: 06.02.2023

This appeal is filed by the assessee for assessment year 2013-14 against the order of the ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [NFAC] Delhi, dated 09.11.2021.

The assessee has raised the following grounds of appeal :-

“1. Because ld. CIT (A) [NFAC] has been erred in not admitting and dismissing the appeal.

2. Because the appellant had filed the appeal within the limitation period in paper form which was subsequently filed online. The then CIT (A) admitted the appeal and issued notice for hearing in response to which appellant filed written argument before the then CIT (A). NFAC thus erred in dismissing appeal as not being admitted.

Because the order appealed is contrary to the facts, law and principles of natural justice the appellant craves leave to add, delete, modify or substitute any or all the grounds of appeal at any appropriate time.”

3. None appeared for the assessee. The Ld. DR submitted the National Faceless Appeal Centre(‘NFAC’ Delhi) has dismissed the appeal since the assessee has not filed application for condoning the delay of 173 days. Since, the assessee has not filed an application for condonation of delay, the Ld. CIT(A) had no option but to dismiss the appeal filed by the assessee.

On verifying the Grounds of Appeal No. 2 of the assessee, it is the specific case of the assessee that the appeal before the CIT(A) has been filed well within the period of limitation in physical form and later the same was filed online therefore, there is no delay in filing the appeal which has not been considered by the Ld. CIT(A). During the appeal proceedings the Ld. CIT(A) has issued notice u/s 250 specifically pointing out the defect in filing the appeal but did not responded to the said query.

5. Considering the claim of the assessee that the assessee had filed the appeal on time in physical form and in view of the above circumstances, in the interest of justice, we deem it fit to restore the appeal to the file of Ld. CIT(A) afresh with a direction to the assessee to file the application for condonation of delay or to give the material before the CIT(A) to establish that the appeal has been filed well within the prescribed limitation period in physical form. Accordingly, the appeal filed by the assessee is allowed for statistical purpose with a direction to Ld. CIT(A) for de-novo consideration of the matter in accordance with law. It shall be open to the assessee to support its case for condonation of delay the CIT(A) shall consider the same in accordance with law and adjudicate the appeal on merit. Needless to state the assessee shall be provided with the opportunity of being heard.

In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 06th February, 2023.

AGRA DEVELOPMENT AUTHORITY,UTTARPARDESH vs. DCIT,EXEMPTION CIRCLE GZBD, GZBD

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