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Facts
The assessee's appeal was filed with a delay of 144 days. The assessee failed to appear before the NFAC despite notices being issued. The reason for the delay was attributed to the assessee's son living abroad and having access to the assessee's email.
Held
The tribunal condoned the delay and admitted the appeal. The tribunal noted that the impugned order did not disclose the mode of service and allowed the assessee an opportunity to contest on merits.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the assessee should be granted an opportunity to contest the merits of the case.
Sections Cited
46A
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Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1808/Del/2025 Assessment Year: 2013-14 Kuljeet Singh, Vs ITO, 1869, SEC-13, Ward-1, Urban Estate, Karnal. Karnal – 132 001, Haryana. PAN: ADMPS2025C (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpar Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 28.08.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC.
At the time of hearing, none appeared for the assessee. On going through the record we find that the appeal of the assessee is filed delayed by 144 days and an application for condonation of delay along with an affidavit has been filed deposing that the reason for filing the appeal late is attributed to the fact that the assessee’s son was living abroad and he was having access to the e-mail of the assessee. The reason appears to be justified. The application is allowed. Appeal is admitted for hearing.