M/S NAVITASYS INDIA PRIVATE LIMITED,HARYANA vs. CENTRALIZED PROCESSING CENTRE , BENGALURU

The Assessee has filed the instant Appeal against the Order of the Ld. Addl/JCIT(A)-11, Delhi dated 28.10.2024, relating to assessment year 2021-22.

At the outset, it is submitted by the Ld. AR that Ld. Addl./JCIT(A) has erred by dismissing the appeal of the assessee on account limitation, against the Intimation Order without appreciating that the assessee had indeed presented a reasonable and sufficient cause explaining the delay in filing the said appeal. It was the further contention, that the Ld. Addl/JCI(A) has not decided the appeal on the merits of the case. It is further submitted that Ld. Addl./JCIT(A) has erred in failing to grant the assessee an opportunity of being heard and passed the impugned order which is in complete violation of principles of natural justice. It was further pleaded that genuine reasons have been submitted before the Ld. CIT(A) that the delay is occurred on account of opting of alternative remedy available under section 154 of the Act by filing a rectification application i.e. within the period of 30 days of passing the impugned order by the CPC. Thus, the assessee had reasonable and sufficient cause due to which assessee was unable to prefer an appeal under section 249 of the Act. Hence, it was requested to condone the delay in dispute and thereafter matter may be remitted back to the Ld. CIT(A) for fresh adjudication, after passing a speaking order.

Upon hearing both the parties and perusing the records, we find that reasonable cause has been attributed for delay in dispute in filing the appeal before the Ld. CIT(A), hence, we condone the delay in dispute before the Ld. CIT(A) and accordingly, in the interest of justice, remit back the matter back to the file of the Ld. CIT(A) to decide the same afresh, after passing a speaking order and give adequate opportunity of being heard to the assessee.