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Facts
The assessee filed two appeals against the orders of the CIT(A)/NFAC, which refused to condone a delay of 1501 days in filing a lower appeal. The assessee contended that the delay was due to circumstances beyond her control, including communication gaps.
Held
The Tribunal held that the Revenue's arguments for rejecting the condonation of delay were not convincing, especially considering the period excluded due to COVID-19. The Tribunal restored the appeals to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the delay of 1501 days in filing the appeal should be condoned, and if the Tribunal should restore the matter to the CIT(A)/NFAC for fresh adjudication.
Sections Cited
143(3), 271AAC1
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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
Date of hearing 13.08.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals & 570/Del/2025 for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s separate orders, both dated 26.09.2024 having DIN and order no. ITBA/NFAC/S/250/2024- 25/1069134858(1) and ITBA/NFAC/S/250/2024- 25/1069134569(1), involving proceedings under section 143(3) and 271AAC1 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Cases called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.
It next emerges from a perusal of the assessee’s “quantum” appeal filed that the learned CIT(A)/NFAC has refused to condone delay of 1501 days in filing of her lower appeal instituted on 22.02.2024 against the assessment in question dated 15.12.2019. The Revenue vehemently pleads in this factual backdrop that the assessee had failed to plead and prove the circumstances beyond her control in institution of the above lower appeal.
All these Revenue’s arguments fail to evoke our concurrence. This is for the precise reason that not only the intervening time period between the assessment order dated 15.12.2019 and 22.02.2024 already excluded for counting limitation from 15th March, 2020 to 28th February, 2022 in the light of (2022) 441 ITR 722 in Cognizance for Exclusion of Limitation, In Re., but also the assessee had duly explained all corresponding circumstances during the remaining period as beyond her control due to various