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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2017-18. The appeal before the CIT(A) itself was filed with a significant delay of 406 days, which the CIT(A) had refused to condone.
Held
The Tribunal, for the sake of overall justice, condoned the inordinate delay of 406 days in filing the appeal before the CIT(A). It remitted the matter back to the CIT(A) with a direction to decide the issue on its merits after giving the assessee a proper opportunity of being heard.
Key Issues
Whether the delay of 406 days in filing the appeal before the CIT(A) should be condoned, and if the CIT(A) erred in not condoning it.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(Assessment Year: 2017-18) Sumer Chand Gupta, vs. ITO, Ward 35 (8), H.No.C-3/6, Prashant Viahr, Delhi. Delhi – 110 085. (PAN : ACTPG0827E) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.06.2025 Date of Order : 26.06.2025 O R D E R
PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 02.08.2024 for Assessment Year 2017-18.
At the time of hearing, none appeared on behalf of the assessee and ld. DR of the Revenue brought to our notice that assessee has filed the appeal before the ld. CIT (A) with a delay of 406 days. It is brought to our notice that ld. CIT (A) has not condoned the abovesaid delay and he supported the non- condonation of delay due to inordinate delay in filing the appeal before ld. CIT (A).
After going through the orders of the lower authorities, for the sake of overall justice, we are inclined to remit this issue back to the file of ld. CIT (A) after hereby condoning the delay. It is directed to ld. CIT (A) to decide the issue on merit after giving proper opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 26TH day of June, 2025 after the conclusion of the hearing.