PANKAJ NARANG,NEW LAJPAT RAI MARKET DELHI vs. A.O WARD-48(1), CIVIC CENTRE

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 31.07.2024, for assessment year 2018-19.

Shri P D Mittal, appearing on behalf of the assessee submits that the CIT(A) has dismissed appeal of the assesee in limine on account of limitation. There was delay of 122 days in filing of appeal before the CIT(A). The assessee has filed an affidavit explaining reason for delay in filing of appeal before the First Appellate Authority along with a certificate of the Chartered Accountant who had (AY 2018-19) represented the assessee before the CIT(A). The ld. AR prayed for condoning the delay in filing of appeal before the CIT(A) and restoring the appeal back to the CIT(A) for adjudication on merits.

Per contra, Ms Harpreet Kaur Hansra representing the department submits that several opportunities were granted by the CIT(A) to the assessee, the assessee failed to respond to the same. Further, no application for condonation of delay was filed by the assessee before the CIT(A). Therefore, in absence of any valid reason causing delay in filing of appeal before the First Appellate Authority, the CIT(A) dismissed appeal of the assessee.

Both sides heard, orders of the authorities below examined. The assessee in Form No. 35 filed before the CIT(A) has accepted delay in filing of appeal. Where the assessee was required to mention grounds for condonation of delay in Form 35, the assessee remarked “Will be produced at the time of hearing”. During First Appellate proceedings, the CIT(A) issued deficiency letter dated 03.07.2024, notice of hearing on 10.07.2024 and 16.07.2024. The assessee failed to respond to any of the notices and no application for condonation of delay was either filed by the assessee. Hence, the CIT(A) dismissed appeal of the assessee in limine on account of limitation.

The assessee has filed an affidavit before the Tribunal giving reason for delay in filing of appeal. We deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication. The assessee shall file an application for condonation of delay supported by an affidavit citing reason for delay in filing of appeal before the CIT(A). The CIT(A) shall considered the same and decide the same in accordance with law laid down by Hon’ble Apex Court in the case of (AY 2018-19) Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 and Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others (2002) 3 SCC 195/AIR 2002 SC 1201 and shall thereafter decide the appeal, in accordance with law.