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Facts
The assessee's appeal before the Tribunal was delayed by 41 days, and the lower appellate authority (NFAC) had refused to condone a delay of 162 days in filing the appeal before it. The assessee had filed a condonation petition explaining the delay due to circumstances beyond his control.
Held
The Tribunal condoned the delay in filing the appeal before it, citing the principle that such delays should be condoned to allow for adjudication on merits, following the Supreme Court's decision in Collector Land Acquisition vs. Mst. Katiji & Ors. The impugned order of the NFAC was reversed.
Key Issues
Whether the lower appellate authority was justified in refusing to condone the delay in filing the appeal before it, and if the delay before the Tribunal should be condoned.
Sections Cited
271(1)(c)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Asstt. Year : 2016-17 BRAHAM SINGH, VS. ASSESSMENT UNIT, VILLAGE HASANPUR PO UJWA INCOME TAX DEPTT. CHANDER, NEW DELHI – 110 073 ROOM NO. 402, MAYUR BHAWAN, CONNAGHT PLACE, NEW DELHI – 1 (PAN: FHMPS9910M) (Appellant) (Respondent) Appellant by : Sh. Vivek Bansal, Adv. Respondent by : Sh. Shyam Manohar Singh, Sr. DR. Date of Hearing 08.05.2025 Date of Pronouncement 11.06.2025 ORDER This appeal by the assessee is emanating from the order of the NFAC, DELHI in Appeal No. ITBA/NFAC/S/250/2024-25/1068073346(1) dated 28.8.2024 relating to assessment year 2016-17.
Heard both the parties at length and perused the records.
It transpires that there is delay of 41 days in filing the appeal before the Tribunal. During the hearing, reasonable cause has been attributed to the assessee for filing the belated appeal before the Tribunal. Hence, I am condoning the delay in dispute in filing the appeal before the Tribunal.
It also emerges with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the corresponding delay of 162 days in institution of the assessee’s lower appeal filed on 31.03.2024 against the exparte penalty order dated 22.09.2023 passed u/s. 271(1)(c) of the Act. This is indeed coupled with the fact that the assessee had filed his condonation petition explaining all the reasons of the said delay on account of circumstances beyond his control.
All these clinching facts have gone un-rebutted from the Revenue side. I therefore quote Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) that such a delay ought to have been condoned going by the condonation averments so as to pave way for the adjudication of the corresponding issues on merits, to conclude that the CIT(A)/NFAC’s findings refusing to condone the impugned delay in assessee’s filing of the lower appeal are not sustainable in law. His impugned lower appellate order is accordingly reversed. The assessee’s appeal is restored back to the CIT(A)/NFAC for it’s afresh appropriate adjudication.