BRAHAM SINGH,NEW DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, CENTRAL DELHI

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.