SAROJ KHATRI,GURGAON vs. INCOME TAX OFFICER, WARD 49(3), CIVIC CENTRE

The captioned appeal has been filed by the assessee seeking to assail the First Appellate order dated 18.12.2024 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.CIT(A), Delhi-17/10986/2019-20 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 30.11.2019 passed u/s 147/144 of the Act pertaining to assessment year 2012-13.

From the perusal of the order of Ld.CIT(A), it is seen that the appeal was filed delayed by two and half months before the Ld.CIT(A) and the Ld.CIT(A) has not condoned the delay and dismissed the appeal without dwelling upon the issue on merits. The Ld.CIT(A) further observed that Column No.14 of Form 35, the appellant has not stated that the appeal is filed delayed. However, the date of service of demand notice of the impugned order was 30.11.2019 whereas the assessee stated the same as 24.02.2020 and since the appeal is filed on 14.03.2020, it was claimed by the assessee that the appeal was filed on time.

In this case, the order of assessment was passed by ITO, Ward-49(3), Delhi dated 30.11.2019 and the certified copy of the order was obtained on 24.02.2020 which is evident from the perusal of the demand notice as well as the assessment order. Thus, the claim of the assessee that the order was served on 24.02.2020 could be correct. However, in the written submissions before us, it is claimed by the assessee that the assessee has never received the copies of the notices issued and re-assessment order as she left the premises where the notices were sent and was residing with her son in New Zealand. It is only when the assessee’s nephew got notice of the penalty from the AO, the assessee had came to know about any such proceedings and therefore, contacted the AO and obtained the certified copy of order and filed the appeal.

We have heard the rival contentions and perused the material available on record. After considering the submissions of the assessee, we find sufficient cause for delay in filing the appeal before the Ld.CIT(A), if date of issue of demand notice i.e. 30.11.2019 is taken as date of service, accordingly, we condone the delay. Since the Ld.CIT(A) has not decided the appeal of the assessee on merits, therefore, the matter is remanded back to the file of the Ld.CIT(A) with a direction to decide the appeal of the assessee on merits after providing a reasonable opportunity of being heard to the assessee. With these directions, appeal of the assessee is allowed for statistical purposes.