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Facts
The assessee filed an appeal with the National Faceless Appeal Centre (NFAC) which was delayed by 398 days. The NFAC had not admitted the appeal due to this delay. The assessment order was passed under Section 144 of the Income-tax Act, 1961.
Held
The Tribunal condoned the delay in filing the appeal before the NFAC and directed the NFAC to admit the appeal for adjudication. The appeal was restored to the NFAC for a de novo adjudication.
Key Issues
Whether the delay in filing the appeal before the NFAC should be condoned in the interest of substantial justice, and if so, whether the appeal should be restored for de novo adjudication.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1070905779(1) dated 05.12.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 12.09.2022 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’).
At the outset, we find that the Learned NFAC had not admitted the 2. appeal since there was a delay in filing of appeal by 398 days by the assessee before the Learned NFAC. Considering the reasons adduced in the condonation petition, in the interest of substantial justice, we direct the Learned NFAC to condone the delay and admit the appeal of the assessee for adjudication. Accordingly, the entire appeal is restored to the file of Learned NFAC for denovo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with Learned NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical 3. purposes.
Order pronounced in the open court on 14/05/2025.