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Facts
The assessee filed an appeal before the Tribunal with a delay of 160 days, submitting an affidavit for condonation of delay citing reasonable cause. The lower appellate authority (CIT(A)) had dismissed the assessee's appeal due to non-prosecution.
Held
The Tribunal condoned the delay in filing the appeal, finding reasonable cause. It held that dismissal for non-prosecution by the CIT(A) was not permissible. The matter was remitted back to the CIT(A) for fresh adjudication.
Key Issues
Whether dismissal of an appeal by the CIT(A) for non-prosecution is legally tenable, and whether a delay in filing an appeal before the Tribunal can be condoned.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Asstt. Year : 2009-10 Om Prakash vs. ITO, 2(2)(1), Ghaziabad Villge Ataur, Ator Nagla B.O. Ataur, Ghaziabad-201003, Noida (PAN: BOEPP0588P) (Appellant) (Respondent) Appellant by : None Respondent by : Shri Sangeet Bansal, Sr. DR. Date of Hearing 05.08.2025 Date of Pronouncement 05.08.2025 ORDER
This appeal by the assessee is emanating from the order of the Addl/JCIT(A), Aurangabad in Appeal No. ITBA/APLS/250/2023- 24/1063014611(1), Order dated 20.03.2024 pertaining to assessment year 2009-10. 2. None appeared on behalf of the assessee, despite issue of notice for hearing, hence, I am proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.
At the threshold, it is noted that there is a delay of 160 days in filing the appeal before the Tribunal. In this regard, assessee has filed the Application alongwith affidavit for Condonation of Delay supporting with its Affidavit stating therein that reasonable cause has been attributed in filing the appeal before the Tribunal. Hence, it was requested to condone the disputed delay before this Tribunal. Ld. DR did not controvert the aforesaid proposition. After hearing both the sides and perusing the records, I find that reasonable cause has been attributed to the assessee for filing the belated appeal, before the Tribunal, hence, I condone the delay in dispute in filing the appeal before the Tribunal and proceeded further.